tax catalogue
Transcription
tax catalogue
15 TAX CATALOGUE Intelligently connecting your work and your world 2015 Tax Catalogue We know that quality is your first priority. We provide the tax and accounting solutions that enable you to work efficiently and effectively, and that meet your standards of excellence. Our rich history is the foundation for our specialized expertise and deep understanding of you, our customers. Today, we draw on this knowledge to invest in innovations that reflect the way professionals and firms work today, and shape how they will work tomorrow. We appreciate your business, and as always, we are committed to offering you the exceptional customer service you have come to expect from us. We look forward to continuing to partner with you. Sincerely, Don Van Meer President and CEO 15 TAX CATALOGUE Intelligently connecting your work and your world Deeper Insight We categorize, organize and summarize information so it’s more accurate, more relevant, and easier to understand. Our authors provide unparalleled analysis and expertise that offers meaningful insight. More than just information, we deliver intelligent information that integrates seamlessly into your workflow. Broader Scope We offer solutions for a wide range of professionals – lawyers, accountants, investment advisors, human resources managers, educators, police officers, and social workers. And while we specialize in Canadian content, we also offer resources that cover crossborder and international subjects. Better Results We provide best-of-class content, expertise and technologies that intelligently connect your work and your world. You can be confident that through our keen understanding of your world, we will continue to deliver new solutions for your ever-evolving needs. A Better Way Forward for Canadian Tax and Accounting Professionals Whether you’re a tax lawyer, an accountant or a financial planner, Thomson Reuters delivers best-of-class solutions for Corporate Tax; International Tax, Financial Planning & Accounting; Indirect Tax; and Personal Tax & Estate Planning. You’ll get the current, authoritative insight and answers you need to advise your clients with confidence. Our solutions include Taxnet Pro™, Checkpoint™, McCarthy Tétrault’s Canada Tax Service, Practitioner’s Income Tax Act and Stikeman Income Tax Act. Intelligently connect your work and your world with our content, expertise and technologies. ACCOUNTING & AUDITING Innovative tax and accounting solutions that give you an edge Comprehensive and accounting solutions for every tax and accounting professional. • The Acquisition Value Cycle™: Creating Shareholder Value Through Strategic Acquisitions • Guide to Preparing Financial Statements INDIRECT TAX • The Harmonized Tariff Schedule of Canada • The Practitioner’s Goods and Services Tax Annotated with Harmonized Sales Tax • Guide to Review and Compilation Engagements To view a complete list of our Accounting & Auditing offerings, see page 1. Comprehensive solutions to help you manage your indirect tax responsibilities. • Taxnet Pro • Compilation Engagements: A Guide • The Harmonized Tariff Schedule of Canada – Explanatory Notes INDIRECT TAX ACCOUNTING & AUDITING • GST Memoranda, Bulletins, Policies & Info Sheets INTERNATIONAL TAX U.S. tax insight that will help you create effective solutions for your clients. To view a complete list of our Indirect Tax offerings, see page 29. • Checkpoint • The Tax Advisor’s Guide to the Canada-U.S. Tax Treaty • Crossing Borders: International Acquisitions and Related Tax Issues • Taxation of Foreign Affiliates • Transfer Pricing in Canada To view a complete list of our International Tax offerings, see page 35. PERSONAL TAX, ESTATE, AND WEALTH PLANNING INTERNATIONAL TAX PERSONAL TAX, ESTATE AND WEALTH PLANNING Research, tools, and knowledge to manage your individual clients’ tax preparation and estate planning needs. • Tax & Estate Planning Centre on Taxnet Pro • Taxation and Estate Planning • Taxation of Trusts and Estates: A Practitioner’s Guide • Taxation at Death: A Practitioner’s Guide • The Boomers Retire – A Guide for Financial Advisors and their Clients • Tax Planning for You and Your Family / Vous, votre famille et le fisc To view a complete list of our Personal Tax, Estate, and Wealth Planning offerings, see page 45. CORPORATE TAX CORPORATE TAX Advanced solutions to address your company’s every tax need. • Corporate Tax Centre on Taxnet Pro • Corporate Tax Return and Provisions Guide • Taxation of Corporate Finance • McCarthy Tétrault’s Canada Tax Service Foreign Affiliates Guide • Taxation of Corporate Reorganizations To view a complete list of our Corporate Tax offerings, see page 24. Tax doesn’t stand still, Neither does Taxnet Pro™ Superior content is the power behind Taxnet Pro. You’ll find invaluable commentary from a variety of renowned industry experts, rather than in-house editors – commentary that offers the broad perspective you need for accurate, unbiased research. And with more than four million cross-references, Taxnet Pro gives you easy access to more related content than any other service. On Taxnet Pro, you’re never more than a few clicks away from the high-quality content that gives you confidence your research is complete. Unparalleled content for complete research confidence Taxnet Pro is home to Canada’s finest online tax library – the most authoritative commentary plus the largest collection of case law, legislation, government documents, and news. You’ll have confidence knowing you’re drawing from the most accurate and reliable authority. Intelligent searching for faster, better results Taxnet Pro delivers more in every search. Search the way you want to across tax, accounting, and finance content you often won’t find anywhere else. No matter how you search, the most relevant results appear at the top and related content is continually recommended. You’ll spend less time searching and more time finding. Powerful productivity tools for greater efficiency Beyond finding tax information, Taxnet Pro helps you organize and share that information as well. A research trail shows you all the documents you’ve viewed so you’ll know when your research is complete. And you can copy and paste your research – with references – into a separate document that you can save, print or email. Because excellence matters www.carswell.com/tax-accounting VISIT US ONLINE AT CARSWELL.COM Visit carswell.com to see our current, comprehensive collection of law, tax, accounting, HR and compliance information solutions. Choose from a variety of formats – online services, eBooks, books, CD-ROMs, DVDs, newsletters, and continuing education webinars. Search by subject area, ISBN, title, or author to find exactly what you need. Learn about our latest information solutions • Read about new and upcoming releases See our new titles and learn what’s coming soon • Subscribe to our RSS feed Get new title updates delivered directly to your inbox • Get the latest issue of Law Book News Read our newsletter online and stay up to date with the latest new products and services carswell.com Table of Contents Information Solutions in Your Choice of Format Our information solutions are available in a variety of formats including online services, eBooks, print, CD-ROM, and DVD. If you need something, and you don’t see it in our catalogue – call us. Chances are we will have a product or service that will meet your requirements. Feature Titles from Carswell ...................................ii Online and Mobile Device Solutions Taxnet Pro™ ............................................................ vii APFF Centre / Le Centre de l’APFF .........................x Corporate Tax Centre ...............................................x Le Centre de fiscalité des sociétés .........................xi Tax & Estate Planning Centre/Centre de planification fiscale et successorale ........... xi, xii Customs & Excise Centre .......................................xii Thomson Reuters ProView™ ................................ xiii Estates&TrustsSource™ .........................................xv InsolvencySource™ ................................................ xvi Carswell Payroll Source™ ..................................... xvi Checkpoint® ......................................................... xvii Checkpoint Catalyst™ .......................................... xvii The Canadian Payroll Manual ............................ xviii Manuel de paie Canadien ................................... xviii Indexes Author Index ..........................................................69 Title Index .............................................................. 76 How to do Business with Carswell Thomson Reuters Global Publishers ...................80 Publishing Formats................................................81 Terms and Conditions ........................................... 82 Training: Online Services and Electronic Products .........................................84 Doing Business with Carswell ..............................85 Fax Order Form – Master Copy ............................86 How to Order ......................................................... 87 Accounting, Tax and Finance Accounting and Auditing Practice Library .............. 1 Controllership/Finance Library .............................. 4 Core Income Tax (Federal) Library ......................... 8 Corporate Tax Library............................................ 24 Governance, Risk and Compliance ...................... 28 Indirect Tax Library ................................................ 29 International Tax Library ....................................... 35 Managing Payroll .................................................. 39 Not-For-Profit Library ........................................... 43 Personal Tax, Estate, and Wealth Planning Library ................................. 45 Provincial Tax Library ............................................ 55 Tax Litigation Library ............................................ 59 Tax Research Library ..............................................61 Valuation/Corporate, Finance/Insolvency Library .............................64 Catalogue prices are current to January 1, 2015 and are subject to change without notice. Prices quoted do not include shipping and handling. All prices are quoted net of applicable taxes. 99 ™ i Feature Titles A selection of recently published resources Here are some highlights from our growing list of new titles. We’re continually adding to this list – so check your mail, email and the What’s New section on carswell.com for more new titles, editions, and services. Accounting and Auditing Practice Library The Acquisition Value Cycle™: Creating Shareholder Value Through Strategic Acquisitions Accounting and Auditing Practice Library Guide to Review and Compilation Engagements Shari Mann Page 3 Howard E. Johnson The Private Company: A Legal and Business Guide for Owners and Managers, Second Edition XYZ Model Financial Accounts: Preparing Financial Statements Under IFRS and Canadian GAAP 2012 Moore Stephens Page 1 Controllership/Finance Library Accounting and Auditing Practice Library Page 3 Core Income Tax Library Administration of Income Tax 2014 Colin Campbell Page 8 Core Income Tax Library Corporate Tax Return and Provisions Guide, 2015 Edition Ryan Keey Page 10 A. Paul Mahaffy Page 6 Core Income Tax Library 2014 Department of Finance Technical Notes: Income Tax, 26th Edition Economic Substance and Tax Avoidance: An International Perspective Page 10 Page 10 David M. Sherman ii Core Income Tax Library Robert McMechan Core Income Tax Library Fundamentals of Canadian Income Tax Volume I: Personal Tax Vern Krishna Page 11 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Feature Titles Core Income Tax Library Core Income Tax Library Impôt sur le revenu des particuliers et sociétés, 31e édition 2014-2015 Insight into Canadian Income Tax 2014-2015 Page 12 Page 13 Core Income Tax Library Joanne E. Magee Core Income Tax Library Personal Tax Return Guide, 2014 Taxation Year Practitioner’s Income Tax Act 2015, 47th Edition Page 16 Page 17 David M. Sherman Paula Ideias Core Income Tax Library La Loi du Praticien – Loi de l’impôt sur le revenu 2015, 31e édition David M. Sherman Page 14 Core Income Tax Library Principes de fiscalité : Affaires, placements, financement et situations personnelles,Édition 2014 Claude Beauregard, André Labelle, Marc Papillon, Robert Morin Page 17 Core Income Tax Library Core Income Tax Library Stikeman Income Tax Act Annotated 2015, 57th Edition Trust Tax Return Guide, 2015 Edition Richard W. Pound Grace Chow and Ian Pryor Page 19 Page 22 Core Income Tax Library UFE Case Writing, A Guide to Essential Case Writing Skills for the Uniform Evaluation Jason Fleming Page 23 Core Income Tax Library Corporate Tax Library CFE/UFE Tax: A Guide to Understanding the Basics of Canadian Income Taxation, 4th Edition Introduction to Resource Taxation in Canada C. Anne Calverley and Brian R. Carr Page 25 Jason Fleming Corporate Tax Library Canadian Resource Taxation Brian R. Carr and C. Anne Calverley Page 24 Page 10 Indirect Tax Library Indirect Tax Library GST Memoranda, Bulletins, Policies, & Info Sheets, 21st Edition, 2014 David M. Sherman Page 32 Indirect Tax Library La Loi du Praticien – Loi sur l’administration fiscale, 2014, 14e édition – Loi annotée La Loi du Praticien – TPS-TVQ – 19e édition, 2014 – Loi annotée Page 32 Daniel Cantin et Isabelle Tremblay Page 33 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 iii Feature Titles Index Tax Library International Tax Library Practitioner’s Goods and Services Tax Annotated with Harmonized Sales Tax 2014, 30th Edition Canadians Resident Abroad 2015 Garry Duncan Page 35 David M. Sherman International Tax Library Introduction à la fiscalité internationale au Canada, 3e édition Jean-Pierre Vidal Page 37 Page 29 International Tax Library Introduction to International Tax in Canada, 2nd Edition Jean-Pierre Vidal Page 36 International Tax Library Manager’s Guide to International Tax Arthur Cockfield and David Kerzner Page 37 International Tax Library The Tax Advisor’s Guide to the Canada-U.S. Tax Treaty David Kerzner, Vitaly Timokhov, David Chodikoff Page 38 International Tax Library Taxation of Foreign Affiliates Angelo Nikolakakis Page 38 Personal Tax, Estate, and Wealth Planning Library The Boomers Retire - A Guide for Financial Advisors and Their Clients, 4th Edition International Tax Library Transfer Pricing in Canada, 2013 Edition François Vincent Page 38 Personal Tax, Estate, and Wealth Planning Library Capacity and Undue Influence John E.S. Poyser Page 49 Not-For-Profit Library Charities Taxation, Policy and Practice Arthur B.C. Drache, Robert Hayhoe, David P. Stevens Page 44 Personal Tax, Estate, and Wealth Planning Library The Fingertip Guide: Taxation and Financial Planning 2014 Lynn Biscott Page 48 Lynn Biscott Page 47 Personal Tax, Estate, and Wealth Planning Library Fiscalité spécialisée, 28e édition, 2015 Page 52 Personal Tax, Estate, and Wealth Planning Library A Tax Guide for American Citizens in Canada Richard W. Pound and Max Reed Page 47 iv Personal Tax, Estate, and Wealth Planning Library Tax Guide for Investment Advisors, 2015 Edition John R. Mott Page 49 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Feature Titles Personal Tax, Estate, and Wealth Planning Library Personal Tax, Estate, and Wealth Planning Library Tax Planning for You and Your Family 2015 Taxation of Trusts and Estates: A Practitioner’s Guide 2015 KPMG LLP, Paul B. Hickey, Peter J. Bangs, and Carol Bethune Vous, votre famille et le fisc 2015 Page 48 Grace Chow and Ian Pryor Page 50 Page 47 Provincial Library Personal Tax, Estate, and Wealth Planning Library Provincial Library Tax Research Library La Loi du Praticien – Loi sur les impôts du Québec, 17e édition, 2014-2015 – Loi annotée Practitioner’s Ontario Taxes Annotated 2014 Fall Edition Page 55 Page 55 Giselle Feldman The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later Kim Brooks Page 63 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 v Online and Mobile Device Solutions We offer a smarter way to work by providing information solutions that integrate content, expertise, and technologies. Our online and mobile device solutions help professionals leverage critical information and insights, streamline processes, and collaborate with colleagues and clients. Discover the electronic advantage Take advantage of state-of-the-art currency features. Online clipping services, bulletin boards, and other current awareness tools let you keep up with events as they happen – and let you follow them with minimal effort. Appreciate the flexibility. Our online products let you view documents and related information from a variety of angles simultaneously. Use Research Trail functions to retrace where you’ve been, return to previous documents, or email an outline of your research session to a coworker. Our DVD products include many time-saving templates for forms and other documents. Power your research to new levels with our portfolio of online services, print products with online access, and DVDs. APFF Centre/Centre de l’APFF x The Canadian Payroll Manual xviii Carswell Payroll Source™ Le Centre de fiscalité des sociétés xi Centre de planification fiscale et successorale xi xii Estates&TrustsSource™ xv InsolvencySource™ xvi Manuel de paie canadien xviii Tax & Estate Planning Centre xi Checkpoint® xvii Taxnet Pro™ vii Checkpoint Catalyst™ xvii Thomson Reuters ProView™ xiii Corporate Tax Centre vi xvi Customs & Excise Centre x Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Online and Mobile Device Solutions Taxnet Pro™ Whether you’re new to the taxation field or an experienced tax specialist, our comprehensive online tax news and research resource is your one-stop source for answers to your tax questions. Taxnet Pro offers full coverage of all Canadian taxes including income tax, Goods and Services Tax (GST), Harmonized Sales Tax (HST), and the provincially administered taxes. Along with all the primary legislation and government documents, Taxnet Pro also offers the most comprehensive database of case law related to Canadian tax. Within the service there are four unique destinations: Corporate Tax Centre, Tax & Estate Planning Centre, APFF Centre, and Customs & Excise Centre which are specialty libraries that contain additional commentary and analysis as well as a collection of practical tools. Taxnet Pro also offers authoritative and comprehensive commentary from leading experts. Taxnet Pro includes essential tools that you can use every day for the simplest to the most complex tax situation. Unparalleled content With complete primary collections and extensive analytical materials, Taxnet Pro offers exclusive access to the current commentary from McCarthy Tétrault and other leading authors to give you clarity and insight into any tax issue. Intuitive User interface With seamless linking, comprehensive cross-referencing, and powerful search options, Taxnet Pro is designed for precision research that achieves better results. Powerful technology Powered by state-of-the-art technology, Taxnet Pro offers the fastest route to the relevant information that drives better business decisions. Commentary Authoritative commentary and analysis from the industry’s top tax experts: sä Principles of Canadian Income Tax (Hogg, Magee and Li) sä Canada Tax Service (McCarthy Tétrault) sä Elections Guide (McCarthy Tétrault) sä Fundamentals of Canadian Income Tax Volume 1 – Personal Tax (Krishna) sä Provincial Corporate Tax (Keey) sä Provincial Personal Tax (Ideias) sä Goods and Services Tax Analysis (Sherman) sä Legislative History Notes (Sherman) sä GST & HST Case Notes (Sherman) sä Practitioner’s Guide to Retail Sales Tax and the Transition to Harmonized Sales Tax sä Ontario Corporate Tax Commentary sä Tax Practitioners’ Forum (various accounting and law firm commentary & analysis) sä Taxation of Trusts & Estates (Chow, Pryor) sä Canadian Taxation of Life Insurance (Marino, Natale) sä Taxation & Estate Planning (Brown) sä Taxation of Corporations, Partnerships and Trusts (Tobias) sä Practitioner’s Guide to Retail Sales Tax & the Transition to Harmonized Sales Tax (Keey) sä Pound’s Notes sä Submissions –Tax Executives Institute, Canadian Bar Association, Chartered Professional Accountants of Canada Newsletters Newsletters on Taxnet Pro are a valuable source of information for the busy Tax Professional who may not be able to keep up with the daily flow of new information. They provide context and analysis of the latest changes and developments in the world of tax. sä Ameri-Can Tax Talk Newsletter sä Arbitrary Assessment by Bradley Richard Thompson (available in English and in French) sä Blakes on Canadian Tax Controversy & Tax Litigation sä BorderCrossings sä Canadian Tax Highlights (Canadian Tax Foundation) sä Customs & International sä Energy sä From the Foreign Desk sä General Corporate, Ryan Keey, MAcc, CPA, CA sä GST & HST Times sä GST & HST Case Notes sä Indirect Tax by Blakes sä International Tax by McCarthy Tétrault sä Taxes & Wealth Management Edited by Miller Thomson sä Mergers & Acquisitions (M&A) by Torys sä Mining & Metals sä New Trends in Commodity Taxes sä Oil & Gas sä Pound’s Tax Case Notes sä Privately Held Companies & Taxes Newsletter sä Provincial & Territorial Tax Newsletter sä Scientific Research & Experimental Development (SR&ED) by Deloitte sä Tax Hyperion Edited by Bruce Russell (McInnes Cooper) sä Tax Times sä Tax Executives Institute (TEI) Submissions sä Transfer Pricing by KPMG French Commentary and French Interface Taxnet Pro has a French user interface to enable bilingual users whose first language is French to access the content currently available on Taxnet Pro. Taxnet Pro also gives you access to valuable commentary from highly respected French authors who provide a complete French-language analysis of Canadian Taxation. Legislation Legislation available on Taxnet Pro includes the federal Income Tax Act, the Regulations, the Application Rules, the Interpretation Act, the Excise Tax Act, the Excise Act, the Customs Act and other miscellaneous federal statutes and a multitude of tax-related provincial statutes and regulations. Case Law Use the Case Law template to search more than 65,000 cases. You can restrict your search in a number of ways (i.e. case name, cite, etc) and you can limit your search to a specific subject (i.e. federal income tax, GST/HST, provincial tax). Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 vii Online and Mobile Device Solutions Government Publications Taxnet Pro includes full access to all publications released by the Customs Revenue Agency (CRA) and the Department of Finance, including rulings, directorate letters, explanatory notes and comfort letters obtained through Access to Information requests. Taxnet Pro™ Taxnet Pro PLUS Experience one-stop searching across two of your most trusted online tax resources. Taxnet Pro PLUS streamlines your research activity by maximizing the value of your Taxnet Pro and TaxFind Online® subscriptions. Taxnet Pro offre toutes les ressources fiscales canadiennes, notamment lTimpôt sur le revenu, la taxe sur les produits et services (TPS), la taxe de vente harmonisée (TVH) de même que les différentes taxes provinciales. En plus des textes législatifs de base et des documents gouvernementaux et les commentaires détaillés provenant diexperts reconnus, Taxnet Pro comprend la banque de jurisprudence en fiscalité canadienne la plus exhaustive. De plus, vous trouverez des commentaires et des analyses ainsi queun ensemble duoutils pratiques dans le Centre de fiscalité des sociétés, le Centre de planification fiscale et successorale et dans le Centre de l’APFF. Taxnet Pro vous donne accès à tous les outils essentiels qui vous seront utiles au quotidien pour régler toute situation fiscale, de la plus simple à la plus complexe. Taxnet Pro PLUS is a federated search functionality that allows you to search both subscriptions simultaneously. With Taxnet Pro PLUS capability, you search both databases at the same time and receive a unified results list. This application is simple to use and allows you to save searches and bookmark results. There’s no need to disrupt your current session. You decide when to follow your results links and dig deeper within each database. Subscriptions available on Taxnet Pro Designed to meet the research needs of the tax professional, Taxnet Pro provides access to Federal Income Tax, GST, Provincial Tax, Documents, newsletters to keep you abreast of the tax trends, and valuable information from Yelle’s Income Tax References in one subscription. Individual subscriptions are also available. Contact your account representative for more information on the different components offered in Taxnet Pro and to evaluate the subscription that is most appropriate for your specific needs: sä Federal Income Tax Library sä GST Library sä Provincial Tax Library sä Business Tax Library sä Corporate Tax Centre sä Professional Tax Suite sä Customs & Excise Centre sä Tax & Estate Planning Centre sä APFF Centre sä Yelle’s Income Tax References sä TaxNews sä OECD Collection Visit www.gettaxnetpro.com for full details or call 1-866-609-5811 (or in Toronto 416-609-5811). Jurisdiction: Canada (Federal/National) Carswell Que vous débutiez comme praticien en fiscalité ou que vous soyez un expert dans le domaine, trouvez toutes les nouvelles fiscales et les ressources pour la recherche dont vous avez besoin en un seul et même endroit. Un contenu inegale Grâce à ses collections complètes de qualité supérieure et ses riches documents d’analyse, Taxnet Pro vous propose un accès exclusif à un contenu faisant autorité, qui vous apportera clarté et perspective à l’égard de toute question fiscale. Une interface utilisateur intuitive Des hyperliens, des renvois exhaustifs et des options de recherche puissantes font de Taxnet Pro l’outil par excellence pour effectuer des recherches précises et pour obtenir des résultats optimaux. Une technologie puissante Grâce à une technologie de pointe, Taxnet Pro vous mène directement à l’information pertinente et vous conduit à de meilleures décisions d’affaires. Commentaires Des commentaires et des analyses d’experts reconnus : sä sä sä sä sä sä sä sä sä sä sä sä sä sä sä sä sä viii Principles of Canadian Income Tax (Hogg, Magee et Li); Canada Tax Service (McCarthy Tétrault); Elections Guide (McCarthy Tétrault); Fundamentals of Canadian Income Tax (Krishna); Goods and Services Tax Analysis (Sherman); Les Notes historiques reliées à la législation (Sherman); GST & HST Case Notes (Sherman); Les commentaires sur la taxe de vente au détail; Practitioner’s Guide to Retail Sales Tax et le Transition to Harmonized Sales Tax (Keey); Les commentaires sur l’impôt des sociétés de l’Ontario; La tribune des experts (analyses et commentaires de divers cabinets de comptabilité et de droit); Taxation of Trusts & Estates (Chow et Pryor); Canadian Taxation of Life Insurance (Marino et Natale); Taxation and Estate Planning (Brown); Taxation of Corporations, Partnerships and Trusts (Tobias); Les Notes de Pound; Publications – TEI, ICAA. Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Online and Mobile Device Solutions Des commentaires et une interface en français Taxnet Pro offre une interface bilingue pour vous permettre d’accéder à l’ensemble du contenu en français. Profitez également des commentaires d’auteurs francophones reconnus qui vous offrent leur analyse de la fiscalité canadienne, incluant : Michael Lafontaine, Marie-Andrée Babineau, Claude Beauregard, André Labelle, Thierry Dorval, Normand Bérubé, Louis L’Heureux, Daniel Cantin, Isabelle Tremblay et Étienne Gadbois. La législation Vous trouverez entre autres sur Taxnet Pro la Loi de l’impôt sur le revenu et son règlement, les règles d’application, la Loi d’interprétation, la Loi sur la taxe d’accise, la Loi sur l’accise, la Loi sur les douanes, d’autres lois fédérales, de même que des lois et règlements provinciaux en matière de fiscalité. La jurisprudence Le modèle de recherche de jurisprudence vous permet de rechercher dans une banque de plus 65 000 décisions, continuellement mise-à-jour. Vous pouvez obtenir des résultats précis grâce aux options de limitation de la recherche, entre autres par noms des parties, par référence et par sujets (par exemples, impôt sur le revenu fédéral, TPS/ TVH, impôt provincial). Les documents gouvernementaux Taxnet Pro offre un accès complet aux documents publiés par l’Agence du revenu du Canada (ARC) et le ministère des Finances, notamment les décisions, les notes explicatives et les lettres d’intention obtenues à la suite de demandes d’accès à l’information. Abonnements offerts sur Taxnet Pro Conçu pour satisfaire les besoins en recherche des professionnels en fiscalité, Taxnet Pro vous permet d’accéder, dans le cadre d’un seul abonnement, à des documents et des bulletins en matière d’impôt sur le revenu fédéral, de TPS et d’impôt provincial, ainsi qu’aux dernières tendances en fiscalité, de même qu’à des renseignements de grande valeur provenant du Income Tax References de Yelle. Il vous est également possible de vous abonner à la carte. Communiquez avec votre représentant pour obtenir plus de renseignements sur les différentes options offertes sur Taxnet Pro et pour évaluer l’abonnement qui vous conviendrait le mieux : sä sä sä sä sä sä sä sä sä sä sä sä Bibliothèque en matière d’impôt fédéral sur le revenu Bibliothèque en matière de TPS Bibliothèque en matière d’impôt provincial Bibliothèque en matière d’impôt des sociétés Centre de fiscalité des sociétés Centre de planification fiscale et successorale Centre de l’APFF Actualités fiscales Bulletin BorderCrossings Bulletin Taxes + Wealth Management Income Tax References de Yelle Documents de l’OCDE Pour plus d’informations, composez le 1-866-609-5811. Territoires : Canada (Fédéral/Nationale) Carswell Taxnet Pro PLUS Faites l’expérience d’une recherche unique dans deux de vos ressources fiscales en ligne les plus fiables. Taxnet Pro PLUS simplifie vos recherches en maximisant la valeur de vos abonnements à Taxnet Pro et à TaxFind en ligne. Taxnet Pro PLUS est une nouvelle fonctionnalité de recherche fédérée qui vous permet d’effectuer une recherche simultanément dans les deux abonnements. Avec la capacité de Taxnet Pro PLUS, vous faites une recherche dans les deux bases de données en même temps et recevez une liste de résultats unifiée. Cette application est facile à utiliser et vous permet d’enregistrer vos recherches et de marquer vos résultats d’un signet. Il n’est pas nécessaire d’interrompre votre session en cours. Vous décidez du moment où vous suivez les liens de vos résultats de recherche et creusez davantage dans chaque base de données. Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 ix Online and Mobile Device Solutions APFF Centre on Taxnet Pro Corporate Tax Centre on Taxnet Pro The APFF Centre is a distinct destination on Taxnet Pro, with a unique and easy to use landing page. The Centre is divided into three sections, Income Taxes, Consumption Taxes and Financial, Tax and Estate Planning, and includes comprehensive content with commentary from experts intented for Tax and Estates planners. Access the complete APFF Collection dating back to 1991, including articles from the Stratège magazine, APFF Annual Conference papers and much more. The Centre has more than 150,000 pages of documents and continues to grow. Sharpen your corporate tax instincts with powerful research tools Within Corporate Tax Centre we provide practical Tools and Solutions such as calculators, checklists, tax rate tables, and schedule and trackers. When this is combined with the valuable information we gather from multiple sources, it helps the busy tax professional to save time and effort and reduce the risk of errors and omissions. Corporate Tax Centre enables tax professionals to accomplish more in less time, increasing productivity, reducing costs and ultimately improving the bottom line. The APFF Centre is completely integrated into Taxnet Pro, allowing you to link to and from the APFF Collection through inline hyperlinks, as well as to governement documents and case law available on Taxnet Pro. For more information or a complimentary product demonstration of APFF Centre, please visit www.gettaxnetpro.com or call 1-866-609-5811 (in Toronto 416-609-5811). Le Centre de APFF La Centre de l’APFF est une destination unique sur Taxnet Pro qui vous donne accès à l’ensemble de la collection de l’APFF à partir d’une page d’accueil directe et facile à utiliser. Ce centre divisé en trois sections, Impôt sur le revenu, Taxes à la consommation et Planification financière, fiscale et successorale, comprend un contenu exhaustif composé de commentaires en français rédigés par des experts à l’intention des professionnels spécialisés en planification successorale, en finance et en fiscalité. Vous y trouverez la collection complète depuis 1991, incluant les articles du magazine Stratège, les documents du Congrès annuel de l’APFF, la Revue de la planification financière et fiscale, et bien plus encore. Ce centre compte aujourd’hui plus de 150 000 pages de documents et ne cesse de s’enrichir. Le Centre de l’APFF est entièrement intégré à Taxnet Pro, ce qui vous permet de naviguer via des hyperliens à travers tout le contenu de la collection de l’APFF sä Unique Corporate Tax Centre landing page designed to enhance the user experience and to increase research productivity, accessible in English and French sä Search across all Corporate Tax Centre content by content type sä Exclusive authoritative commentary on Corporate Tax Centre practice areas, which delivers answers to complicated research questions sä Fast access to breaking tax news and expert interpretation by practice area: International Tax, Transfer Pricing, Mergers & Acqusitions, SR&ED, Indirect Tax, Resource Taxation which includes Energy, Mining & Metals, and Oil & Gas, and General Corporate Tax sä Save time with workflow tools including interactive calculators, checklist and quick reference tables, schedules and trackers, plus instant access to submissions, treaties, and government directories sä Full integration with the best tax information available exclusively on Taxnet Pro sä Keep in touch with what’s happening in the corporate tax community with Events Calendar and In the Know sä Time-saving Quick Search functionality that helps users find what they need quickly and efficiently, combined with quick access to Corporate Tax Centre search templates for complex queries Full Integration with Taxnet Pro Corporate Tax Centre is a distinct destination on Taxnet Pro is fully integrated into the Taxnet Pro service, meaning that its content can be accessed through the Taxnet Pro table of contents and search templates. Moreover, the content is fully integrated with cross-references, and history and treatments, providing comprehensive search results irrespective of how you access the information. Full integration means finding the right answers, fast, and in a manner that reflects the way you conduct research. For more information or a complimentary product demonstration of Corporate Tax Centre, please visit www.gettaxnetpro.com or call 1-866-609-5811 (in Toronto 416-609-5811). x Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Online and Mobile Device Solutions Le Centre de fiscalité des sociétés Aiguisez vos réflexes en fiscalité des sociétés grâce à des outils de recherche puissants Le Centre de fiscalité des sociétés comprend une panoplie d’outils interatifs et de solutions pratiques comme des calculatrices, des aide-mémoire et des tables. La combinaison de ces outils et des renseignements précieux recueillis à partir de diverses sources permet aux professionnels en fiscalité d’économiser temps et efforts, en plus d’augmenter leur productivité. Le Centre de fiscalité des sociétés vous donne également accès aux dernières nouvelles, aux analyses, à la législation et aux documents gouvernementaux sur divers sujets, incluant: la fiscalité internationale, les prix de transfert, les fusions-acquisitions, la recherche scientifique et le développement expérimental (RS&DE), les impôts indirects, l’imposition des ressources et l’impôt des sociétés, le tout accessible via une seule et même interface. sä Effectuez des recherches dans le centre de fiscalité des sociétés par type de contenu sä Accédez rapidement aux nouvelles importantes et aux interprétations des experts par domaine de pratique sä Économisez du temps en utilisant des outils de travail, dont les calculateurs interactifs, les aide-mémoire et les tables et accédez instantanément à des mémoires, des traités et des répertoires gouvernementaux sä Soyez au courant des dernières nouvelles au sein de la communauté des professionnels de la fiscalité des sociétés grâce au « Calendrier des activités » et à la rubrique « Sachez que ». Pour plus d’informations, contactez-nous au 1-866-609-5811 ou visitez www.gettaxnetpro.com Tax & Estate Planning Centre on Taxnet Pro Gather all of the information you need with the one-stop Tax & Estate Planning Centre (TEPC). Tax & Estate Planning Centre is an online destination available on Taxnet Pro designed specifically to meet both the research and workflow needs of the Tax professional who provides tax and estate planning services and estate administration-related tax services. It combines exceptional tax information and superior research functionality into one convenient and comprehensive online environment. The Tax & Estate Planning Centre is designed to enhance your ability to serve your clients by making it easier to find the right answers fast. How? sä Unique Tax & Estate Planning Centre landing page designed to enhance user experience and increase research productivity, accessible in English and French. sä Exclusive Current Awareness information delivered through Highlights, What’s New, and the BorderCrossings and Taxes & Wealth Management Newsletters, all designed to keep the user current and reduce the risk of giving incorrect advice sä Tax Planner Guides – Exclusive information written by the experts designed to alert the user to issues arising from other areas of law related to estate planning in the relevant articles written by leading experts and organized by topic sä Powerful interactive planning checklists, calculators, fillable forms and authoritative charts designed to increase user productivity sä Exclusive authoritative commentary on Estate Planning, Trusts and Trust Returns, and Taxation of Life Insurance to deliver answers to complicated research questions sä Time-saving Quick Search functionality that helps users find what they need quickly and efficiently, combined with quick access to Advanced Search templates for complex queries sä Exclusive Tax Experts Directory and Tax Experts Profile allows users to evaluate the credentials of our expert authors and provides contact information, enabling users to contact the expert directly for more information or clarification sä Relevant non-tax Case law and legislation necessary for the Tax Professional to provide estate planning and administration services sä Relevant Government Publications to prevent Practitioners sifting through thousands of CRA policy documents to find relevant information sä Full Integration with the best tax information available exclusively on Taxnet Pro sä A separate Tax & Estate Planning Centre search template enables users to search for specific tax and estate planning content sä Separately categorized TEPC content in Tax News, the informative daily newsletter, allows the tax and estate professional to focus specifically on relevant news Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 xi Online and Mobile Device Solutions Full Integration with Taxnet Pro While Tax & Estate Planning Centre is a distinct destination on Taxnet Pro, it is fully integrated into the Taxnet Pro service, meaning that Tax & Estate Planning Centre content can be accessed through the Taxnet Pro table of contents and search templates. Moreover, the content is fully integrated with cross-references, and history and treatments, providing comprehensive search results irrespective of how you access the information. Full integration means finding the right answers, fast, and in a manner that reflects the way you conduct research. Visit www.gettaxnetpro.com for full details or call 1-866-609-5811 (in Toronto 416-609-5811) Centre de planification fiscale et successorale Toute l’information dont vous avez besoin en un seul endroit dans le Centre de planification fiscale et successorale Le Centre de planification fiscale et successorale est une destination en ligne sur Taxnet Pro conçue spécialement pour répondre aux besoins de recherche et de traitement des professionnels de la fiscalité qui offrent des services de planification successorale et fiscale et des services fiscaux liés à l’administration des successions. Le centre intègre de l’information fiscale exceptionnelle et une fonction de recherche supérieure dans un environnement en ligne pratique et détaillé. Le Centre de planification fiscale et successorale vise à accroître votre capacité à servir vos clients en facilitant la recherche des réponses requises. Comment? sä Page d’accueil unique du Centre de planification fiscale et successorale conçue pour améliorer l’expérience utilisateur et la productivité des recherches, accessible tant en anglais qu’en français sä Information courante exclusive présentée sous les sections Faits saillants, Quoi de neuf et dans les bulletins BorderCrossings et It’s Personal: Preserving Wealth for People and Private Companies, tous conçus pour tenir l’utilisateur informé et réduire le risque de conseils mal avisés sä Guides du planificateur fiscal – Information exclusive préparée par des experts qui signalent à l’utilisateur les principaux enjeux découlant d’autres domaines du droit en matière de planification successorale Aide-mémoire interactifs, calculateurs, formulaires à remplir et tableaux conçus pour accroître la productivité de l’utilisateur sä Commentaires exclusifs en matière de planification fiscale, de fiducies et de déclarations de fiducie ainsi que d’imposition de l’assurance-vie pour proposer des réponses aux questions complexes sä Fonction pratique de Recherche rapide aidant l’utilisateur à trouver ce qu’il cherche rapidement et efficacement, tout en combinant un accès rapide aux modèles de Recherche avancée pour les recherches plus complexes sä Répertoire des experts en fiscalité permettant d’évaluer les titres de compétences des auteurs experts et présentant leurs coordonnées, afin que les utilisateurs puissent communiquer directement avec ceux-ci pour plus de renseignements ou de précisions xii sä Jurisprudence et législation pertinentes autres qu’en matière d’impôt nécessaires aux fiscalistes pour offrir des services de planification et d’administration de successions sä Publications gouvernementales pertinentes pour éviter aux praticiens un long furetage dans des documents de l’ARC Pleine intégration à la meilleure information fiscale accessible exclusivement sur Taxnet Pro sä Modèle de recherche distinct pour le Centre de planification successorale et fiscale permettant aux utilisateurs de chercher un contenu précis lié à la planification fiscale et successorale sä Contenu du Centre de planification successorale et fiscale classé séparément dans les Actualités fiscales, le bulletin quotidien d’information, permettant aux professionnels de l’impôt et des successions de se concentrer sur les actualités pertinentes Pleine intégration à Taxnet Pro Bien que le Centre de planification successorale et fiscale soit une destination distincte sur Taxnet Pro conçue à l’intention de la communauté de fiscalistes offrant des services de planification et d’administration de successions, il est pleinement intégré au service de Taxnet Pro, ce qui signifie que le contenu du Centre de planification fiscale et successorale est accessible par la table des matières et les modèles de recherche de Taxnet Pro. De plus, le contenu est pleinement intégré et accompagné de renvois ainsi que de l’historique et du traitement, offrant des résultats de recherche complets, quel que soit le moyen d’accès à l’information. La pleine intégration signifie que vous trouvez la bonne réponse rapidement et d’une manière qui reflète votre méthode de recherche. Customs and Excise Centre New for 2015 We are pleased to announce the coming of the Customs & Excise Centre on Taxnet Pro. This online solution will simplify import/export research, planning, and compliance. It contains all relevant legislation such as Tariff Acts and Trade Agreements, pertinent case law from the Canadian courts and tribunals, government documents such as customs rulings, checklists and much more. With all of the information you need in one place, you will save valuable time on classification, valuation, and research. Other key features including a customized landing page, easy-to-navigate Table of Contents, hyperlinked documents allowing for faster searching, a dedicated Customs & International Trade Newsletter, the Bennett Jones Handbook of Canadian Customs Compliance and of course Tax News to keep you up to date. Visit www.gettaxnetpro.com for full details or call 1-866-609-5811 (in Toronto 416-609-5811) Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Online and Mobile Device Solutions Thomson Reuters ProView™ Introducing Thomson Reuters ProView™ Thomson Reuters ProView™ is a professional grade platform that allows you to interact with your eBooks in entirely new ways. You can access content from our iPad™, Android™ or desktop apps and/or directly from your web browser. Thomson Reuters ProView is designed to support exacting legal and tax research needs while providing an optimized eBook experience, giving you the freedom and flexibility to work wherever and whenever you want.* The only eBook designed specifically for legal and tax practitioners This digital format allows you to conduct research the same way you would using a traditional print resource. Thomson Reuters ProView maintains all the page fidelity of the print version – page numbers remain the same for both, allowing you to zero in on frequently used information. And for the first time, you can make notes, highlight and bookmark just like you do with your favourite reference books. All your notations are accessible only to you and can be carried over to your new editions. Now available as a ProView eBook sä Practitioner’s Income Tax Act 2015, 47th Edition sä Practitioner’s Goods and Services Tax Annotated with Harmonized Sales Tax 2014, 30th Edition sä Stikeman Tax Act Annotated 2015, 57th Edition sä Federal Courts Practice, 2014 sä Federal Tax Regulations, Summer 2014 Edition sä The Complete Internal Revenue Code, Summer 2014 Edition sä RIA Federal Tax Handbook, 2015 Edition sä 1040 Quickfinder, 2014 sä All States Quickfinder Handbook, 2014 sä Small Business Quickfinder Handbook For details, call 1-800-387-5164 Visit www.carswell.com/proview * Thomson Reuters ProView is not available to trade bookstores, third-party distributors, and academic institutions. iPad is a trademark of Apple, Inc. Android is a trademark of Google Inc. A More Powerful and Dynamic Option Unlike other eReaders, the custom-built functionality of Thomson Reuters ProView allows you to: sä Access content on our iPad, Android, and desktop apps or directly from your web browser sä Create a PDF document of selected text, current page, or table of contents section that can be saved, printed, and shared (available to all ProView eBook titles whose new editions have published since October 1, 2013) sä Link out to full-text cases in WestlawNext® Canada or in Taxnet Pro™ (available with subscriptions to WestlawNext Canada and Taxnet Pro) sä Highlight text onscreen, annotate important passages with your own comments, and add bookmarks for quick reference sä Automatically transfer your highlights, notes and comments to updated editions sä Choose from a variety of colours to organize your notes and highlights sä Assign labels, group and filter your notes by folder sä Link from the table of contents or index to the appropriate sections sä Search within the table of contents to locate specific items within the title sä Find what you need fast with search functionality, while keeping track of your search path sä Determine exactly where you are in within a specific portion of the Act sä Copy and paste text into any other application or document sä Adjust the display settings and change the appearance of your eBooks Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 xiii Online and Mobile Device Solutions Thomson Reuters ProView™ Thomson Reuters ProView™ est une plateforme professionnelle qui vous permet d’interagir avec vos livres numériques comme jamais auparavant. Vous pouvez accéder au contenu à partir de notre application pour iPadMC, tablette AndroidMC ou ordinateur, ou directement à partir de votre navigateur Web. Thomson Reuters ProView est conçu pour prendre en charge les recherches juridiques et fiscales rigoureuses tout en offrant une expérience numérique optimisée qui vous donne la liberté et la souplesse de travailler où vous le voulez et quand vous le désirez.* Le seul livre numérique conçu spécialement pour les praticiens du droit et de la fiscalité Le format numérique vous permet d’effectuer une recherche comme vous le feriez dans ouvrage imprimé. Thomson Reuters ProView respecte la pagination de la version imprimée – les numéros de page sont les mêmes dans les deux formats, ce qui vous permet d’aller droit contenu fréquemment utilisé. De plus, vous pouvez annoter un texte, le surligner et y ajouter un signet, comme vous le feriez avec vos ouvrages de référence préférés. Vous seul aurez accès à vos annotations que vous pourrez transférer aux éditions suivantes. sä Faites le copier-coller du texte dans d’autres applications ou documents sä Ajustez les paramètres d’affichage et modifiez l’apparence de vos livres numériques L’application Thomson Reuters ProView est offerte sans frais pour iPad sur iTunes. Maintenant offert en format livre numérique ProView: sä La Loi du Praticien – Loi de l’impôt sur le revenu 2014, 30e édition sä La Loi du Praticien − TPS-TVQ – 19e édition 2014 – Loi annotée For details, call 1-800-387-5164 Visit www.carswell.com/proview Option plus puissante et dynamique Contrairement aux autres lecteurs électroniques, la fonctionnalité sur mesure de Thomson Reuters ProView offre les avantages suivants : sä Accédez au contenu grâce à nos applications pour iPad, tablette Android ou ordinateur, ou directement sur votre navigateur Web sä Créez un PDF d’un texte sélectionné, de l’affichage courant ou de la section courante de la table des matières que vous pouvez sauvegarder, imprimer et partager (offert sur tous les livres numériques Proview dont les nouvelles éditions sont publiées depuis le 1er octobre 2013) sä Accédez aux décisions intégrales sur WestlawNext® Canada ou sur Taxnet Pro via des hyperliens (accessible pour les abonnés de WestlawNext Canada ou de Taxnet Pro) sä Surlignez des passages, annotez les passages importants avec vos commentaires, ajoutez des signez pour des références rapides sä Transférez automatiquement sur les nouvelles éditions vos surlignements, annotations et commentaires sä Choisissez parmi une variété de couleurs pour organiser vos annotations, mots clés ou passages sä Attribuez des étiquettes, groupez ou filtrez vos annotations par dossiers sä Accédez aux articles pertinents via la table des matières ou les index sä Recherchez dans la table des matières afin de repérer des éléments spécifiques dans les titres sä Trouvez ce dont vous avez besoin tout en conservant votre chemin de recherche sä Repérez exactement où vous vous trouvez dans la Loi xiv Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Online and Mobile Device Solutions Estates&TrustsSource™ Estates&TrustsSource™ is the only all-encompassing online legal workflow solution covering exclusive estates and trusts practitioner requirements. It allows you to streamline and simplify routine tasks like drafting wills, completing forms, correspondence and other documents; access the precedents, fillable forms and extensive checklists you need in just one, convenient place; leverage Waters, Widdifield, and Schnurr in a fully-searchable online format; access an extensive and integrated collection of U.S. estate planning and administration materials; research case law and legislation, including complete estates regulation content for all common law provinces. Resources for Estate Planners sä Histrop, Estate Planning Precedents in fully searchable online format sä State-of-the-art Build-a-Will application reduces the time you spend preparing wills sä Fillable forms based on Histrop Estate Planning Precedents allow you to create other estate planning documents, including simple wills, Trust, Domestic Contracts, Powers of Attorney, Life Insurance Declarations as well as useful tools like estate planning information form and will instruction checklists sä Allen & Allen, Estate Planning Handbook in fully searchable online format Resources for Estate Administrators sä Estate Administration Practice Manual for AB, BC, MB, ON, SK, and the Atlantic provinces, all modeled on Carswell’s leading print publication – Armstrong Estate Administration: A Solicitor’s Reference Manual sä All statutory and authored forms and letters in fillable format sä Fillable, printable checklists Resources for Estate Litigators sä Schnurr, Estate Litigation in fully searchable online format sä Fillable statutory forms for every Canadian common law jurisdiction, in court-ready format. Plus, sample litigation forms and precedents with commentary for Schnurr’s Estate Litigation and dependants’ relief quantums in table form Resources for all Estates and Trusts Practitioners sä Waters et al, Law of Trusts in Canada in fully searchable online format sä Theriault, ed., Widdifield on Executors and Trustees in fully searchable online format sä Latest CRA publications bring to your attention new or amended Interpretation Bulletins, Information Circulars or Views as they are issued by the CRA. Also included is an archive of all relevant CRA publications of interest to estates practitioners sä WeirFoulds Estates&Trusts Newsletter providing news and commentary on case law and legislative developments, including advance notice of changes on the horizon sä Latest estates and trusts Court of Appeal and SCC cases sä CED Selected Estates and Trusts Titles sä Case Law with the Estates and Trusts, Civil Practice, Tax and Family General Headings, drawn from a comprehensive case law database (all reported cases since 1803 and all unreported cases since 1986) sä Access to all Legislation, including complete estates regulation content for all common law provinces (i.e. all except Quebec) sä CBA National Estates Concordance, and National Rules Concordance sä Single-password access to an extensive collection of U.S. estate materials from Westlaw® For information regarding pricing for WestlawNext® Canada, please contact your Carswell representative or call 1-866-609-5811. Online Order # A90432-66961 Jurisdiction: Canada (National) Carswell www.westlawnextcanada.com Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 xv Online and Mobile Device Solutions InsolvencySource™ Carswell Payroll Source™ Review all case law reported in the Canadian Bankruptcy Reports and the Personal Property Security Act Cases, plus a comprehensive collection of reported and unreported decisions. Get valuable insight from insolvency and commercial law experts Houlden & Morawetz, Professor Janis Sarra, and Professor Richard McLaren. Stay up to date with the Houlden & Morawetz weekly newsletter. Be more informed with the collection of insolvency court filings from all of the major commercial restructurings in Canada. Comprehensive content is integrated into an award-winning research platform, leading-edge finding tools, and KeyCite Canada. Carswell Payroll Source™ represents the ultimate research tool for the busy Canadian Payroll professional. Only Carswell Payroll Source answers the key questions, keeps you current with new and upcoming developments and provides you with easy access to the payroll information you need to know. Insolvency Court Filings Collection Select court filings made under the Companies’ Creditors Arrangement Act, the Bankruptcy and Insolvency Act, or related Canadian legislation including motions, monitor’s reports and facta. Concordance of all Personal Property Security Acts Currently in force through Canada, lets you compare similar legislation in other jurisdictions as a aid to interpretation and understanding. Case Law sä Canadian Bankruptcy Reports sä Personal Property Security Act Cases Topical Case Law Collection sä Canadian Bankruptcy Insolvency Case Law Legislation sä Canadian Insolvency Legislation sä Personal Property Security Acts sä Personal Property Act Concordance Commentary sä Houlden & Morawetz, Bankruptcy and Insolvency Law of Canada Analysis and Precedents sä McLaren, Secured Transactions in Personal Property in Canada sä Houlden & Morawetz On-Line Newsletter sä Insolvency Institute of Canada (articles) Featuring all the expert payroll content from the leading payroll information service, The Canadian Payroll Manual, this one-of-a-kind service brings together tax, legal, and payroll specific information in a single service. Carswell Payroll Source also features a complete legislative database for all jurisdictions, plus 74 payroll deduction and tax forms and 39 Canada Revenue Agency Bulletins and Guides, available online using the intuitive LivePublish® platform. Carswell Payroll Source also includes a regular monthly email alert giving you updates on payroll news, changes to legislation, and tips from our expert staff, and unlimited FREE access to our Payroll Consultant Hotline, staffed by payroll experts who will help you tackle any payroll issue with ease in English or in French. Designed for the busy professional, Carswell Payroll Source sets a new standard in professional payroll information support – helping you become more knowledgeable, prepared and confident while fulfilling all your payroll-related organizational tasks. For additional Carswell Payroll Source user discount pricing, please contact your representative at 1-866-609-5811 (in Toronto 416-609-5811). Order # L92166-66961 $1267 (Single User) 12/03 Online annual subscription L92166 Jurisdiction: Canada (National) Carswell Policy Documents sä Materials from the Office of the Superintendent of Bankruptcy - Bulletins - Policy Statements - Directives - Insolvency Circulars - Forms - Notices For information regarding pricing for WestlawNext® Canada, please contact your Carswell representative or call 1-866-609-5811. Online Order # A90603-66961 Jurisdiction: Canada (National) Carswell www.westlawnextcanada.com xvi Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Online and Mobile Device Solutions Checkpoint® For more than a decade, professionals have been turning to Checkpoint, the revolutionary, easily-searchable online system, to get straight to their answers. Thomson Reuters Checkpoint is the industry leader for online information for tax and accounting professionals. Checkpoint blends cuttingedge technology, editorial insight, time-saving productivity tools, online learning and news updates with intelligent linking to related content and software. Thousands of tax and accounting professionals rely on Checkpoint every day to understand complex information, make informed decisions, advise and use knowledge more efficiently. Discover the latest evolution of Checkpoint Based on years of customer feedback and intelligent innovations; we’ve developed a unique solution that works the way you do. Search the way you want to across unparalleled content. Organize your favorite documents, add your own notes within them, or flag them for follow-up. Quickly link to related source materials, analysis, tools, news and courses. Or even stay connected on-the-go with Checkpoint on your iPad®. Find the answers you need when you need them and gain deeper insights to be even more effective. Why is Checkpoint best for you? Superior content you can rely on sä Checkpoint delivers comprehensive, authoritative tax and accounting content from leading industry experts like RIA, WG&L, PPC, IBFD, EBIA and more. Get what you need, when you need it sä Checkpoint integrates familiar Thomson Reuters content with additional tools, well known third-party content (from OECD, Orbitax, WorldTrade Executive and many more) and primary sources materials (AICPA, SEC, GAAP, FASB, GASB, IASB and others) so you can do all your research in one place. sä For example, you’ll be able to link directly from a Code subsection to paragraph-specific analysis in our WG&L treatises (which are regularly cited by the courts, including the U.S. Supreme Court!). sä Heard the news? Checkpoint updates analysis in place, so you’ll never need to search in a separate place to find new laws, cases or rulings again. More... means more sä Checkpoint reports more Income, Excise, and Estate and Gift Tax cases, so the odds of finding that ONE case closest to YOUR fact pattern greatly increase. sä Editorial comments include case history and single-issue numbered head notes with all referenced cases and source material linked. sä Checkpoint also provides the editorial evaluation of the cases (cited favourably, cited in dissent, etc), including reference to the applicable headnote. sä Need history? Link to Prior Regulations and back again to Current Regulations - plus you’ll see not just how a Regulation appeared at the end of the year; you’ll also see each version of the Regulation since it was originally issued. sä Take advantage of this unique Checkpoint feature for accounting research: live links between FASB precodification standards and the Codification allow you to quickly see and compare the old and the new. Practice Areas on Checkpoint sä Federal Tax sä State & Local Tax sä International Tax sä Pension & Benefits sä Estate Planning sä Payroll sä Accounting, Auditing & Corporate Finance For more information on these and other Checkpoint content offerings, visit, www.carswell.com/checkpoint or call 1-866-609-5811 (in Toronto 416-609-5811). Checkpoint Catalyst™ The Next Generation of Online Tax Research is Here Checkpoint Catalyst is the next generation of online tax research that gives tax professionals practical insight and expertise on complex topics. Unlike traditional tax research services, the content in Thomson Reuters Checkpoint Catalyst is created specifically for the web – not converted from print. Content is always delivered in the appropriate context, along with powerful insight into related issues – so you’ll never miss an important detail. With Checkpoint Catalyst, it’s much faster and easier to find the content that matters most. Unparalleled Insights Understand the logic behind the tax code with practical, real-life examples and illustrative diagrams that are embedded throughout to help you take the next step in your research process. Intuitive Search Intuitive Search will interpret your query to return the most relevant results for the terms you entered – no matter how you structure your search. Built-in intelligence continuously “learns” from customer selections and preferences – getting smarter while you work. Multi-Jurisdictional Analysis State, Federal and U.S. International tax implications are covered as part of the main topic discussion, reducing the risk that something important could be missed and saving valuable time by eliminating the need to do supplemental research in separate databases. Context Panel Checkpoint Catalyst introduces an inventive Context Panel, an insight-rich sidebar on the right-hand side of your screen. The Context Panel brings the research content to life by providing relevant documents, sources, news and tools, and is an easy navigation point. For more information, visit www.checkpointcatalyst.com or call 1-866-609-5811 (in Toronto 416-609-5811). Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 xvii Online and Mobile Device Solutions The Canadian Payroll Manual Manuel de paie canadien Edited by: Carswell Payroll Consulting Group Publié sous la direction du Groupe des conseillers à la paie de Carswell Find answers to all your payroll questions in this comprehensive reference manual. Ideal for companies with employees in more than one province, this unique publication puts the information you need at your fingertips. Learn from experienced professionals who understand the complexities of Canadian payroll. Trouvez les réponses à toutes vos questions au sujet de la paie dans ce manuel de référence complet. Idéal pour les entreprises qui comptent des employés dans plus d’une province, cette unique publication met tous les renseignements dont vous avez besoin à portée de main. Tirez parti de l’expérience de professionnels qui comprennent pleinement les subtilités et les complexités de l’administration de la paie au Canada. Untangle the intricacies of federal and provincial income tax, Employment Insurance (EI)/Quebec Parental Insurance Plan (QPIP), Canada Quebec Pension Plan (C/QPP), company registered pension plans, T4s, T4As, and RL-1s to successfully comply with all requirements. Démêlez les complexités de l’impôt sur le revenu fédéral et provincial, de l’assurance-emploi, le RQAP, le RPC et le RRQ, les régimes de retraite d’entreprise, les formulaires T4 et T4A, les relevés, afin de vous conformer pleinement à toutes les exigences officielles. Get the help you need on employment standards, taxable benefits, commissions, travel expenses, maternity and other leaves – no matter what the province or territory. Obtenez l’aide dont vous avez besoin au sujet des normes d’emploi, des avantages sociaux imposables, des commissions, des frais de voyage, des congés de maternité et autres congés – dans n’importe quelle province ou n’importe quel territoire. Keep pace with pertinent changes as they happen with Payroll News & Views. Stay current with recent changes regarding pensions, RRSPs, unemployment insurance, and more. Get answers to the most frequently asked payroll questions. The Canadian Payroll Manual also includes a regular e-mail newsletter giving you updates on payroll news, changes to legislation, and tips from our expert staff. Available in your choice of format: online or print Whether your company has a manual or computerized payroll, The Canadian Payroll Manual looseleaf publication will be of benefit. With more than 1,000 pages, tabbed into 23 convenient sections and organized in a binder, it is the authoritative payroll information source. Those looking to revolutionize their payroll department can instantly access The Canadian Payroll Manual electronically. This unique online product utilizes state-of-the-art functionality, search functions and a user-friendly interface. With a few clicks of your mouse, you’ll gain instant access to the most clear and practical payroll information available in Canada. With the Canadian Payroll Manual online you can access the information in either English or French; easily perform detailed searches; print the information you need; and access links to other reliable information sources and web sites. Gardez le rythme avec les changements pertinents des qu’ils se produisent avec notre communique d’information et point de vue. Restez au courant des changements récents concernant les pensions, les REER, l’assurance-emploi, et plus. Obtenez des réponses aux questions plus fréquemment posées sur la paie. Disponible dans deux formats commodes... Si votre entreprise fait usage d’une feuille de paie manuelle ou d’un système de paie électronique, le Manuel de paie canadien à feuilles mobiles vous sera utile. Contenant plus de 1 000 pages organisées dans 23 sections commodes et reliées dans une solide couverture protectrice, le manuel est la source de renseignements en matière de paie qui fait autorité au Canada. Ce produit en ligne, unique en son genre, offre des fonctions à la fine pointe de la technologie, les capacités de recherche avancées et une interface conviviale. Moyennant quelques simples clics de souris, vous aurez instantanément accès à l’information sur la paie la plus claire et la plus pratique disponible au Canada. Grâce au Manuel de paie canadien en ligne, vous pourrez obtenir des renseignements en français ou en anglais, et vous pourrez effectuer aisément des recherches avancées, imprimer l’information dont vous avez besoin, fournir les renseignements sur les produits directement à Carswell, et accéder directement à d’autres sources d’information fiables et à d’autres sites Web. Your subscription includes free access to the Carswell Payroll Consultant Hotline Get immediate answers when you need them. Our consultants will provide you with personal, one-on-one assistance and expertise in French or English. De plus, pour les cas spéciaux où vous souhaitez recevoir une aide personnalisée, Carswell met à votre disposition une équipe de conseillers spécialisés en matière de paie. Nos spécialistes internes se feront un plaisir de vous servir de conseiller personnel afin de répondre à toutes les questions que vous aimerez poser au sujet de la paie. Online En ligne Order # 97020-66961 $837 No de commande 97020-66961 837 $ Online annual subscription service Enterprise licence: Call for details Abonnement annuel au service en ligne Licence d’entreprise : Appelez pour de plus amples renseignements Print Imprimé 2 volume looseleaf annual subscription 0-459-56227-4 Abonnement annuel au manuel à feuilles mobiles (2 volumes) 0-459-56290-8 Order # 9562274-66961 $837 Jurisdiction: Canada (Federal/National) Carswell xviii No de commande 9562908-66961 837 $ Territoire : Canada (Fédéral/National) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Accounting and Auditing Practice Library The Acquisition Value Cycle™: Creating Shareholder Value Through Strategic Acquisitions Howard E. Johnson, MBA, FCPA, FCA, FCMA, CBV, CPA, CFA, ASA, CF, C.Dir This book is intended for corporate executives and directors of public and private companies who see acquisitions as a means of increasing value for their shareholders. It offers practical guidance to help corporate acquirers in developing, structuring and negotiating a good deal, which goes beyond an attractive purchase price. This book presents frameworks and tools that are designed to help buyers identify the key value drivers within an acquisition target and to develop comprehensive valuation and pricing models to support corporate decision making and meet growing corporate governance expectations. It also provides insight on how deal structuring can be used to mitigate the risks involved in an acquisition, as well as effective negotiating strategies and guidelines for ensuring successful integration. The Acquisition Value Cycle™ illustrates how shareholder value can be created at each stage of the acquisition process, from corporate strategy development, through to identifying acquisition candidates, target company analysis, valuation and pricing, negotiations, due diligence, closing and integration. Order # 981889-66961 $84 03/09 hardcover 360 pages 978-0-7798-1889-1 Jurisdiction: Canada (National) Carswell Corporate Finance for Canadian Executives Howard E. Johnson, MBA, FCPA, FCA, FCMA, CBV, CPA, CFA, ASA, CF, C.Dir Corporate Finance for Canadian Executives is designed to provide business owners, executives and directors of public and private companies with practical insights on a variety of corporate finance topics ranging from the public equity markets to mergers & acquisitions, financing and restructuring. It is comprised of 17 chapters written by 31 of Canada’s leading corporate finance professionals, including business valuators, investment bankers, lawyers and academics. With the escalating demand for good corporate governance, and the growing need to develop and implement sound business strategies, this book will prove to be an indispensable resource for business owners, executives and directors charged with navigating their companies through the challenges and opportunities created by the increasingly complex world of corporate finance. Order # 981354-66961 $111 07/07 hardcover 650 pages 978-0-7798-1354-4 Jurisdiction: Canada (National) Carswell Special bundle offer Take advantage of our Special Bundle Offer and save $25 with the purchase of both The Acquisition Value Cycle™ and Corporate Finance for Canadian Executives. Order # 982232-66961 $170 Compensation and Tax Strategies Ian Quigley, MBA, CFP, CIM Compensation and Tax Strategies provides a practical review of leading Canadian compensation strategies and the tax implications thereof. Clients demand proactive ideas from their advisors (accountants, controllers, lawyers and financial planners). Similarly, advisors are constantly searching for new ways to deepen the client relationship and their revenue streams. Compensation and Tax Strategies enables an advisor to suggest creative, smart and effective planning tools, thereby securing long-term loyal client relationships. This text is practical and results-oriented. It contains useful checklists, numerous practical examples, and key reference materials. Order # 9281070-66961 $104 12/04 softcover approx. 320 pages 0-459-28107-0 Jurisdiction: Canada (National) Carswell Compilation Engagements: A Guide Shari Mann, CPA, CA Save time and get the expert resource on performing compilation engagements. Designed specifically for accounting professionals who prepare compilation engagements only, this resource is an essential reference for practitioners interested in additional guidance on the application of CICA Handbook Assurance Requirements. This guide will provide the reader advice on how to deal with a difficult situation with respect to a compilation engagement, as well as assistance with applying standards in an efficient and effective manner. Order # 983855-66961 $217 1 volume looseleaf supplemented book 978-0-7798-3855-4 (1 supplement per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell Corporate Finance and Canadian Law, 2nd Edition Christopher C. Nicholls This book, now in its second edition, fully covers the framework within which corporate finance deals are done in Canada. The discussion of the law relating to financing practices, financial instruments and financial institutions are integrated with a consideration of some of the topics that comprise modern finance theory. Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 1 Accounting and Auditing Practice Library New financial technologies, originally heralded as a breakthrough in risk management technology, have introduced complex new financial system risks and new legal and regulatory challenges. The international financial crisis that began in the U.S. subprime mortgage market in 2007, for example, is importantly linked to at least two of the innovative financial techniques discussed in this book: securitization and credit default swaps. Other topics include: sä The “Pooling” vs. “Purchase” accounting controversy sä Economic theory such as Efficient Market Theory, the Modigliani-Miller Theorem and the Capital Asset Pricing Model (CAPM) sä Simple bond and share valuation, NPV (Net Present Value) and IRR (Internal Rate of Return) sä The role of Canadian financial institutions, as well as a discussion of the forces underlying global consolidation in the financial industry sä The role of securities exchanges including Canadian stock exchange restructuring The ongoing development of financial techniques presents almost limitless opportunity for creative lawyering. Let this introduction to corporate finance principles help you get a competitive edge in the practice of corporate finance law. Order # 985329-66961 $160 03/13 softcover approx. 400 pages 978-0-7798-5329-8 Jurisdiction: Canada (Federal) Carswell Designing and Using Effective Analytical Procedures Jane Bowen, CPA, CA and Kenneth J. Caplan, MBA, CPA, CA Properly designed and performed analytical procedures are efficient and powerful means of obtaining assurance about financial statement items in review and audit engagements. The use of analytical procedures enables the practitioner to identify matters of concern quickly, meet the professional standards required for each engagement and select other appropriate procedures as required. Designing and Using Effective Analytical Procedures helps the practitioner take full advantage of the power of analytical procedures in the following ways: sä It gives an overview of the professional standards related to analytical procedures and guidance on developing appropriate analytical procedures to obtain various levels of assurance about financial statement items. sä It presents numerous case studies, based on actual medium-size businesses and accompanied by commentary, to illustrate ways of using various types of information to develop expectations to detect material misstatements, and how to deal with differences between expected and actual results revealed by analytical procedures. Order # 9281054-66961 $133 11/04 softcover approx. 270 pages 0-459-28105-4 Jurisdiction: Canada (National) Carswell 2 Governance, Accountability, and Sustainable Development: A New Agenda for the 21st Century Nick A. Shepherd, FCMC, CPA, CGA, FCCA The 21st century is a world of intellectual capital knowledge management and intangible assets. Governance frameworks, accounting standards and approaches to corporate accountability developed and effective for the industrial age no longer meet society’s needs. The result has been a massive lack of trust in both private and public sector enterprises. This book focuses on how shareholders, owners, directors, legal advisors, accountants and business leaders can accommodate these aspects of corporate governance and build accountability frameworks that respond to changing economic, social and legislative pressures. Weaving together the many new approaches to management and corporate governance that have been evolving over the past 20 years, with the problems created through a fundamental lack of accountability demonstrated through scandals, crises and lack of corporate integrity and accountability, the book maps the way for corporate accountability and builds a framework that can be used to move forward. Order # 928195X-66961 $91 05/05 softcover approx. 300 pages 0-459-28195-X Jurisdiction: Canada (National) Carswell Guide to Preparing Financial Statements Jane Bowen, CPA, CA and Shari Mann, CPA, CA This Guide is the definitive sourcebook for accounting professionals preparing financial statements in Canada. Increasingly complex Canadian pronouncements regarding financial statements, such as those from the CICA’s Emerging Issues Committee, are analyzed in this exhaustive, updatable, three-volume work. Throughout the text you will discover policy guidelines for consistent preparation and technical quality of standard statements and for alternative styles and formats. Lavish use of sample statements, notes to financial statements, and reporting checklists, will assist you to comply with GAAP. An accompanying interactive CD-ROM, which contains the Summarized Financial Reporting Checklist (Short-form Disclosure Checklist), Disclosure Requirements for Financial Statements of Non-Public Businesses (Long-form Disclosure Checklist) and Financial Statement Disclosures in Microsoft Word format, provides a convenient way for professionals to access a wide range of practical information on specific tasks that will save you time. Table of Contents: Volume 1äsä"ASICä&INANCIALä3TATEMENTSäANDä !PPLICABILITYäOFä3TANDARDSäsä&ORMäANDä3TYLEä#ONSIDERATIONSäsä 4HEä"ALANCEä3HEETäsä4HEä3TATEMENTäOFä)NCOMEäsä4HEä3TATEMENTä OFä2ETAINEDä%ARNINGSäANDä/THERä3HAREHOLDERä!CCOUNTSäsä 4HEä3TATEMENTäOFä#ASHä&LOWSäsäVolume 2äsä3UPPLEMENTARYä )NFORMATIONäsä"USINESSä#OMBINATIONSäsä!UTOMOBILEä$EALERSHIPSä Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Accounting and Auditing Practice Library sä2ETAILINGä)NDUSTRYäsä#ONSTRUCTIONä#ONTRACTORSäsä2EALä%STATEä $EVELOPERSäsä.OT&OR0ROFITä/RGANIZATIONSäsäVolume 3äsä2ELATEDä 0ARTYä4RANSACTIONSääsä%NTERPRISESäINäTHEä$EVELOPMENTä3TAGEäsä .OTESäANDä$ISCLOSURESäTOä&INANCIALä3TATEMENTSäsä)NDEX Order # 9573691-66961 $586 You gain practical, hands-on assistance with all aspects of the new reporting requirements for all major entity types that require financial reporting under International Financial Reporting Standards (IFRS) or Canadian Generally Accepted Accounting Principles (GAAP) for private companies. 3 volume looseleaf supplemented book + CD-ROM 0-459-57369-1 Anticipated upkeep cost – $134 per supplement (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell The guide brings you up to date on IFRS implementation with clear explanations, summaries of the current year’s changes in reporting requirements, and model sets of accounts that can be used to prepare financial statements for a variety of Canadian entities. Guide to Review and Compilation Engagements A Wealth of Checklists, Illustrative Models and Precedents sä Extensive commentary on assessing the rules, standards and changes in financial reporting in Canada sä Illustrative examples of all major entity types, including listed public companies and private companies reporting under Canadian GAAP sä Compliance and disclosure checklists to ensure compliance with the requirements of corporate law and National Instruments. Shari Mann, CPA, CA Save time with this Guide, a convenient, cost-efficient reference manual for solving the problems accounting practitioners encounter when undertaking complex review and compilation engagements. Reviews of engagement procedures, reporting checklists, worksheets, sample letters, and illustrative working papers – all assist in bringing a consistency of approach to review and compilation engagement procedures. Table of Contents: Volume 1äsä)NTRODUCTIONä"ACKGROUNDäANDä !DMINISTRATIONäsä2EVIEWä0ROCEDURESäsä2EVIEWä%NGAGEMENTä 2EPORTäsä#OMPILATIONä0ROCEDURESäsä.OTICEäTOä2EADERäsä&ORMä ANDä0RESENTATIONäOFä&INANCIALä3TATEMENTSäsä#ASHä&LOWä 3TATEMENTSäsä5NINCORPORATEDä%NTITIESäsä)NTERIMä&INANCIALä 2EPORTINGäsä0ERSONALä&INANCIALä3TATEMENTSäsä2ELATEDä0ARTYä 4RANSACTIONSäANDä%CONOMICä$EPENDENCEäsäVolume 2 – )LLUSTRATIVEä2EVIEWä7ORKINGä0APERSäsä)LLUSTRATIVEä#OMPILATIONä 7ORKINGä0APERSäsä%XTRAORDINARYä)TEMSäsä3UBSEQUENTä%VENTSä sä#ONTINGENCIESäsä#ONTRACTUALä/BLIGATIONSäsä#OMMITMENTSä sä!CCOUNTINGäFORä)NTERESTSäINä*OINTä6ENTURESäsä$IFFERENTIALä 2EPORTINGäsä!PPENDICESäsä)NDEX Order # 9574035-66961 $426 2 volume looseleaf supplemented book 0-459-57403-5 Anticipated upkeep cost – $130 per supplement (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell XYZ Model Financial Accounts: Preparing Financial Statements Under IFRS and Canadian Accounting Standards 2012 Moore Stephens This comprehensive new resource is your desktop guide to preparing financial statements under the new mandatory reporting requirements. Authored by an international team of industry specialists experienced in global best practices, it will help you manage the complexities of the new financial reporting. Order # 985192-66961 $335 11/12 softcover approx. 500 pages 978-0-7798-5192-8 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell XYZ Model Financial Accounts Workbook 2012 Moore Stephens The XYZ Model Financial Accounts Workbook provides practical guidance in applying the requirements of IFRS and Canadian GAAP. This Workbook can be used in conjunction with the XYZ Model Financial Accounts – Preparing Financial Statements under IFRS and Canadian GAAP as a reference guide in understanding how to apply the measurement and recognition requirements for common accounting scenarios. This Workbook is aimed at various groups of readers, including public practitioners, accountants in business and accounting students who have a desire to gain a better understanding of the application of IFRSs in Canada. It examines and explains IFRS requirements, illustrating their application using practical examples presented in short case studies and summarizing the requirements in easy-to-read point form, tables, flow-charts and diagrams. Order # 985113-66961 $98 05/12 softcover approx. 250 pages 978-0-7798-5113-3 Jurisdiction: Canada (Federal) Carswell Other Related Titles Guide to Accounting for Not-For-Profit Organizations, Revised Edition Page 44 Not-For-Profit Library Guide to Estate & Trust Accounting Page 51 Personal Tax, Estate, and Wealth Planning Library Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 3 Controllership/Finance Library Controllership Guide Jeffrey D. Sherman, FCPA, FCA, CIM The four-volume Controllership Guide is a vital resource for anyone involved in accounting and finance. It provides concise and authoritative reference information for large, medium-sized and small organizations. The focus is on businesses, but the information is also applicable to not-for-profit organizations and governments. The volumes in the Guide may be used as a reference for experienced financial professionals or as a resource for those learning new skills. The guide consists of four volumes, available individually or together: sä Controllership Guide: Planning and Reporting sä Controllership Guide: Control sä Controllership Guide: Costing sä Controllership Guide: Technology and Systems The Guide is designed to be easy to use: written in a straightforward, concise and direct style, with many appendices with checklists and forms. These checklists and forms are also available on the companion CD-ROM that is updated as new releases appear. Controllership Guide: Planning and Reporting is a guide to internal control, risk management, budgeting, performance measurement and reporting for controllers and CFOs in Canadian companies. This volume is directed at planning and reporting, featuring: sä Management of the accounting department sä Internal control sä Risk management and insurance sä Budgeting sä Performance measurement sä Management and financial reporting Order # 981741-66961 $170 1 volume looseleaf supplemented book + CD-ROM (1 supplement per year) Supplements invoiced separately 978-0-7798-1741-2 Controllership Guide: Control is focused on management of specific accounting and finance functions to ensure effective and efficient processes and controls are in place for: sä cash management sä receivables and receipts sä inventory sä purchasing and payables sä taxes The controller is the manager in charge of accounting activity and records: the senior individual in charge of the day-to-day accounting activity. This guide is directed at the Canadian controller, and focuses on Canadian laws and practices. It 4 covers control issues for controllers in ensuring accurate and efficient processing of transactions. Order # 981742-66961 $170 1 volume looseleaf supplemented book + CD-ROM (1 supplement per year) Supplements invoiced separately 978-0-7798-1742-9 Controllership Guide: Costing covers: sä costing methodologies sä standard costing sä product life cycle costing sä activity-based costing sä value chain analysis sä supply chain sä transfer pricing Traditionally, costing is used for enterprises that carry physical inventory. But the concepts should be applied to any business or organization, whether it sells products or services. Order # 981743-66961 $170 1 volume looseleaf supplemented book + CD-ROM (1 supplement per year) Supplements invoiced separately 978-0-7798-1743-6 Controllership Guide: Technology and Systems covers state of the art issues in accounting and control including information technology, facilities and equipment, and carbon offset credits and other environmental issues from the perspective of the management accountant. Managing information is vital because it provides the nervous system of an organization. It enables daily processing, periodic reporting, supervision and control, and many other processes and reporting modalities essential for success. Controllership Guide: Technology and Systems discusses: sä information technology sä enterprise resource planning sä environmental management sä business process improvement sä compensation management sä payroll sä facilities and equipment sä negotiating leases Order # 981744-66961 $170 1 volume looseleaf supplemented book + CD-ROM (1 supplement per year) Supplements invoiced separately 978-0-7798-1744-3 Order all 4 volumes and save Order # 981949-66961 $576 4 volume looseleaf supplemented book 978-0-7798-1949-2 Jurisdiction: Canada (National) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Controllership/Finance Library The Canadian Credit and Collection Guide, 2nd Edition Ross Edmunds Optimize your organization’s cash inflows, minimize bad debts and better control credit risks by developing proven, pro-active yet straightforward credit and collection policies, detailed in this comprehensive Guide. This text provides practical guidance on opening and monitoring credit accounts, evaluation of credit lines, collection activities and training collection staff, and much more. An annual salary survey for credit managers is included. Recently, management topics have been added. It’s a complete package for your organization, all supplemented by helpful diagnostic checklists and sample forms and letters. Order # 9562983-66961 $447 3 volume looseleaf supplemented book 0-459-56298-3 Anticipated upkeep cost – $123 per supplement (4-5 supplements per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell Business Transactions Guide A. Paul Mahaffy, B.A. (Hons.), LL.B., M.B.A., F.I.C.B. The perfect guide to negotiating and structuring business transactions, Business Transactions Guide explains the business terms that will eventually comprise the resulting agreements. Unlike existing books focused on commercial transactions which simply provide agreement precedents, this book summarizes the terms usually found in these agreements, written in a reader-friendly way so that you will be better prepared for contract negotiations, as well as be better equipped to explain the contract terms to others within their respective organization. The book was designed as a guide to assist, not in drafting certain business agreements, but in understanding them in the context of the deal process from initial discussions to closing. Suitable not only for those within the accounting, financial and legal community, but for those in general business as well who deal with a variety of contracts in the course of their day. From confidentiality agreements and Financial Institution Commitment Letters to partnership, shareholder and joint venture agreements, this book provides the guidance you need to get the best deal. Order # 982329-66961 $56 03/10 softcover approx. 300 pages 978-0-7798-2329-1 Annual editions supplied on standing order subscription Jurisdiction: Canada (National) Carswell Canadian Treasury Management, Fourth Edition Jeffrey D. Sherman, FCPA, FCA, CIM Consisting of 21 chapters, Canadian Treasury Management, Fourth Edition, covers broad strategic areas such as business strategies, risk management and governance. Numerous specialized treasury topics are covered from managing interest rate risk, cash management and electronic payments, to credit and collections, and security analysis. New topics in the fourth edition include: sä Business strategies from the perspective of the treasury function sä Governance and compliance sä Enterprise risk management sä Internal control sä Banking and financial services sä The Canadian financial system and financial institutions sä Investor and depositor protection sä Legal and accounting issues in treasury management Order # 985129-66961 $168 10/12 hardcover approx. 650 pages 978-0-7798-5129-4 New editions supplied every two years on standing order subscription Jurisdiction: Canada (National) Carswell Guide to Expense Management Wayne Sigen Expenditure management is a key component of skillful financial management. The Guide to Expense Management will help any enterprise improve profitability and cash flow. All managers will find the Guide useful, but business owners and operating managers will profit most from this Guide. It provides an organized approach to expense management opportunities available within the enterprise without demanding scarce executive time for extensive research. Easily completed checklists quickly point the way to potential savings, better practices, improved effectiveness and increased profitability. Any one of more than 1,000 management tips will return much more than the investment in this Guide. Each tip will conserve cash resources so that more is available to fulfil the enterprise objectives. Whether you are targeting specific areas or simply need a comprehensive overview, this leading Guide to Expense Management will show you precisely how to manage expenses better. Order # 9277553-66961 $123 11/01 softcover 634 pages 0-459-27755-3 Jurisdiction: Canada (National) Carswell FILELAW® (National) TAB Products of Canada Limited FILELAW delivers full-text citations on a single CD-ROM providing direction on classification of records for storage. Now you can establish an appropriate retention schedule and reduce costly storage space with this accessible reference tool. You’ll benefit from the combined expertise of TAB, Canada’s leading records management consultants, and Carswell, the premier Canadian publisher of legal and business information in print and electronic formats. The powerful searching capabilities allow you to search by jurisdiction, topic or industry, type of record, code number of record, keywords or phrases, name or citation of the statute or regulation, or any combination of the above. National Edition: One CD-ROM containing all the statutory and regulatory provisions that affect the retention or Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 5 Controllership/Finance Library limitation of particular records – both at the federal level and for all provinces. Provincial Editions also available at $3406 each. Order # L90400-66961 $5163 07/95 CD-ROM annual subscription Jurisdiction: Canada (National) Carswell Detailed licensing and pricing information available by calling 1-800-387-5164 in Toronto 416-609-3800 From Conflict to Trust: How Mutual Funds Manage Conflicts of Interest Fidrisk Collection André Fok Kam This is the first book ever published on a novel experiment in mutual fund governance – the Independent Review Committee, which has been a regulatory requirement in Canada since 2006. The Independent Review Committee is the first attempt in any country to dedicate a fully independent body to the oversight of mutual funds. Mutual funds are an important component of the investment portfolio of most Canadians. Yet, few investors understand the inner workings of a mutual fund or are aware of the conflicts of interest inherent in the management of a fund. A fund is managed by a manager who enjoys considerable discretion in the exercise of its broad powers and over which investors have little control. There is a risk that the manager will use its discretion to further its own interests rather than those of investors. The book describes the major conflicts of interest that may arise in the operation of a mutual fund and explains how they may be managed, with particular emphasis on the critical role of the Independent Review Committee. The theme of the book is that, provided appropriate controls are in place, conflicting interests need not be incompatible with mutual trust between investor and fund manager. A must read for:ä)NVESTORSäANDäTHEIRäADVISERSäsä&UNDäMANAGERSä sä0ORTFOLIOäADVISERSäsä)NVESTMENTäANDäMUTUALäFUNDäDEALERSäsä Independent Review Committees of investment funds. Invest in knowledge: Many books exist on how mutual funds AREäREGULATEDäTHISäONEäEXPLAINSäHOWäTHEYäACTUALLYäWORKäsä)Tä contains information you shouldn’t be without, especially in the wake of the publication of National Instrument 81-107 sä)NDEPENDENTä2EVIEWä#OMMITTEEäFORä)NVESTMENTä&UNDSäsä It is written in plain English, by an author with first-hand EXPERIENCEäOFäTHEäINVESTMENTäFUNDäINDUSTRYäsä)TäOFFERSäAä comprehensive glossary; you’ll never have to wonder about WHATäAäPARTICULARäTERMäMEANSäsä)TäINCLUDESäFURTHERäREADINGä suggestions for those who want to delve deeper into a subject. Order # 981928-66961 $75 07/09 hardcover approx. 258 pages 978-0-7798-1928-7 Jurisdiction: Canada (National) Carswell New Edition The Private Company: A Legal and Business Guide for Owners and Managers, Second Edition A. Paul Mahaffy, B.A. (Hons.), LL.B., M.B.A., F.I.C.B. This book provides guidance to the owners and managers of private companies on how to deal with the many challenges they experience when establishing, operating and financing their companies. It contains chapters relating to starting up, dealing with employees, obtaining debt and equity financing, protecting intellectual property, creditor proofing, director duties and liabilities, dealing with shareholders, business succession and company governance. It essentially provides “one stop shopping” by giving an overview of the main issues which owners and managers should be aware of, so that they can be more proactive and better equipped to deal with their companies’ shareholders, bankers, employees, and other stakeholders and reduce the likelihood of disputes arising. Order # 986068-66961 $57 12/14 softcover approx. 350 pages 978-0-7798-6068-5 Jurisdiction: Canada (National) Carswell Records and Information Management Audit Toolkit Michael O’Shea and Katherine Chornoboy, MLS, MBA This product is an electronic audit tool based on accepted principles, national & international standards for managing business records and information. The tool provides a gap analysis style self-audit that provides a detailed report of strengths & weaknesses in the current program for managing information as well as an action plan for rectifying the deficiencies. The three modules included in the basic Toolkit address: sä Records Management Best Practice (based on ISO 15489) sä Privacy requirements (based on the Canadian Standards Association Model Code for the Protection of Personal Information) sä Regulatory requirements (based on Canadian Securities Administrators National Policy 58-201 Corporate Governance Guidelines (the Policy) and National Instrument 58-101 Disclosure of Corporate Governance Practices, which in turn, reflect the U.S. Sarbanes-Oxley Act). Each Module consists of a series of questions. After answering each question in the module, reports can be generated to provide action plans for future program enhancements. These reports can be used after subsequent audits to measure improvements since the previous assessment was completed. There are also a series of sample documents that can be used as templates which you can tailor to your individual situation and requirements. Additional modules for the toolkit are available that address: sä %LECTRONICä2ECORDSäBASEDäONäTHEä#'3"äSTANDARDä%LECTRONICä Records as Documentary Evidence) sä )MAGINGä2ECORDSäBASEDäONäTHEä#'3"äSTANDARDä-ICROFILMä and Electronic Images as Documentary Evidence). Additional modules available at $107 per module. Order # A97013-66961 $421 08/08 online annual subscription service Jurisdiction: Canada (National) Carswell 6 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Controllership/Finance Library Records and Information Management Formerly Records Retention: Law and Practice Richard Loranger, MA, CRM, CIP, and Stephen J. Cronkwright, CRM, InfoMatrix Records Management Consulting Records and Information Management is a comprehensive guide, designed especially for legal and accounting professionals. It provides a complete reference to the principles and practices of records retention and to the legal obligations of Canadian businesses to retain documents and files. This book deals with a wide range of issues related to retention, accessibility, value, and permissible destruction of business and professional records under federal and provincial statutes. Contents: )NTRODUCTIONäsä#ORPORATEä3ECURITIESäANDä,IMITEDä 0ARTNERSHIPä2ECORDSäsä4AXATIONä2EQUIREMENTSäFORä2ECORDSä 2ETENTIONäsä7ORKPLACEä3AFETYä2ECORDSäsä!CCESSäTOä)NFORMATIONä sä4HEä!DMISSIBILITYäOFä"USINESSäsä2ECORDSäINä#OURTä0ROCEEDINGSä sä2ECORDSä3ECURITYäsä$ESTRUCTIONäOFä2ECORDSäsä2ECORDKEEPINGä FORä$ISSOLVEDä#ORPORATIONSäsä,AWYERSä!CCOUNTINGä2ECORDSäsä 2ECORDSä2ETENTIONä)SSUESäFORä#HARTEREDä!CCOUNTINGä&IRMSäsä Document Retention and Anti-Trust Compliance Programs sä&EDERALä'OODSäANDä3ERVICESä4AXäsä2ECORDä2ETENTIONäINä )NSOLVENCIESäsä$IRECTORSä$UTIESäsä)NFORMATIONä0RIVACYä)Nä4HEä .OTä3Oä0RIVATEä3ECTORäsä4HEä5SEäOFä%LECTRONICä$OCUMENTSä ä4HEIRä)MPACTäONä,EGALä!DMISSIBILITYäsä%MERGENCYä Management-Disaster Preparedness, Recovery and Resumption 0LANNINGää0ROGRAMä%XECUTIONäsä!RCHIVES!ä2OLEäINä4RANSITIONä sää4HEäSarbanes-Oxley Actä0ARTää!ä,EGISLATIVEä2EVIEWäsä The Sarbanes-Oxley Act, Part 2: Laying a Foundation for 4OMORROWäsä4HEREä!REä"URIEDä4REASURESäINä9OURä&ILEä2OOMSä sä/CCUPATIONALä(EALTHäANDä3AFETY$OäORä$IEäsä%MPLOYMENTä 2ECORDSä)NCLUDINGä0AYROLLäsä)NTELLECTUALä0ROPERTY7HOSEä)DEAä 7ASäITä!NYWAYäsä2ECORDSä-ANAGEMENTäINä,AWä&IRMSäsä#ANADAä ANDäITSä%NVIRONMENTä0ARTääsä#ANADAäANDäITSä%NVIRONMENTä 0ARTääsä7ORKERSä#OMPENSATION2ETURNäTOä7ORKäORä2ETURNäTOä (EALTHäsä2ECORDSäANDä)NFORMATIONä-ANAGEMENTä%VOLVINGäTOä &ITäTHEä4IMESäsä#ORPORATEä$ISSOLUTIONv"REAKINGäUPäISä(ARDä TOäDOväORäISäITäsä#LOUDä#OMPUTING#ANä)ä3TILLä'OVERNäMYä INFORMATIONäsäFighting Internet and Wireless Spam Act (FISA) sä4ELECOMMUNICATIONSäINä#ANADAäsä-ANAGINGä%NGINEERINGä $OCUMENTATIONäsä2ECORDSäANDä)NFORMATIONä-ANAGEMENTä #OMPETENCIESä0OSITIONSä%DUCATIONäANDä#ERTIFICATIONSäsä )NFORMATIONä'OVERNANCEä0ULLINGä$OWNäTHEä3ILOSäsä+NOWLEDGEä -ANAGEMENTäsä!PPENDICES2ECENTLYäADDED sä Cloud Computing – Can I still govern my information? sä The Electronic Commerce Protection Act aka FISA – Fighting Internet and Wireless Spam Act Order # 8203322-66961 $360 3 volume looseleaf supplemented book 0-88820-332-2 Anticipated upkeep cost for all formats – $108 per supplement (4-6 supplements per year) Supplements invoiced separately Order # L95152-66961 $360 3 volume looseleaf supplemented book + online (includes password) L95152 Order # L95153-66961 $317 Online version of 3 volume looseleaf supplemented book Includes password L95153 Jurisdiction: Canada (National) Carswell Records Retention: Statutes and Regulations TAB Products of Canada Records Retention: Statutes and Regulations (Federal and Ontario Editions) provides a unique database of the records retention requirements included in federal statutes and regulations. As an essential companion to Records and Information Management they provide a unique database of records retention requirements and direction on classification of records for storage. They contain full citations including amendments and verbatim text from relevant legislation, and delivers tried and true searching techniques to assist the records manager in uncovering relevant retention requirements. Federal Edition Order # 9573888-66961 $295 3 volume looseleaf supplemented book 0-459-57388-8 Anticipated upkeep cost – $139 per supplement (2-4 supplements per year) Supplements invoiced separately Base work includes binder and federal jurisdiction Supplements invoiced separately Ontario Edition Order # L20371-66961 $295 3 volumes looseleaf supplemented book Anticipated upkeep cost – $135 per supplement (1-3 supplements per year) Supplements invoiced separately Base work includes binder and federal jurisdiction Jurisdiction: Canada (Ontario) Carswell Other Related Titles Carswell Payroll Source™ The Canadian Payroll Manual/Manuel de paie canadien The Owner/Manager’s Payroll Manual Page xvi Online and Mobile Device Solutions Page xviii Online and Mobile Device Solutions Page 40 Managing Payroll Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 7 Core Income Tax (Federal) Library New Edition Administration of Income Tax 2014 Colin Campbell, B.A., M.Sc., Ph.D., LL.B. Administration of Income Tax is a comprehensive treatment of the law governing the administration of federal income tax in Canada (and provincial income taxes administered by the CRA under collection agreements). It is written from a taxpayer’s perspective and provides the framework for tax returns, payments, audits, assessments and reassessments, objections and appeals. This desktop reference work includes a comprehensive Topical Index and a Table of Cases. Also included is contact information for the Canada Revenue Agency (CRA), the Tax Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada, Limitations and Contingent dates under the Income Tax Act, Penalties and Offences tables, and Prescribed Interest Rates on Over/Underpaid Taxes. Order # 986336-66961 $151 06/14 softcover approx. 810 pages 978-0-7798-6336-5 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Canada Income Tax Law and Policy A five-binder looseleaf reference that includes Income Tax Regulations, Interpretation Bulletins, Information Circulars, Tax Rulings, and current tax forms. Subscribers also receive all new editions of the Stikeman Income Tax Act Annotated and a copy of the Federal Budget special release included with their subscription. Canada Tax Manual and Canada Income Tax Law and Policy may be purchased together for a combined price (see Canada Tax Manual/Canada Income Tax Law and Policy Combo). Order # 8201354-66961 $1496 5 volume looseleaf annual subscription service 0-88820-135-4 (12 releases per year) Jurisdiction: Canada (Federal) Carswell Canada Tax Cases Editor-in-Chief: Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA Canada Tax Cases reports all judgments concerning federal income taxation handed down by the Supreme Court of Canada, the Federal Court, the Tax Court and the upper courts of the provinces. Includes comprehensive headnotes, topical and statutory indexes, and tables of appeals. A complimentary twice-monthly newsletter, Pound’s Tax Case Notes, summarizes, reviews and rates cases reported in each release. The reviews and ratings enable the busy practitioner to determine which cases merit further attention. 8 Pound’s Tax Case Notes is also available as a separate subscription for those who want a twice-monthly review of the latest jurisprudence. Order # A20102-66961 $1510 1 volume looseleaf annual subscription service 0008-2740 Bound volumes supplied on a separate standing order subscription. Jurisdiction: Canada (Federal) Carswell Canada Tax Cases Index & Citator A consolidation of all finding lists published in the annual volumes of Canada Tax Cases from January 2004. With these lists, you can trace all reported and cited cases at all court levels. Case and statute citations and a thoroughly revised topical index ensure precise time-saving research. Both Canada Tax Cases and Dominion Tax Cases are referenced. Cumulative supplements shipped on standing order subscription. Bound volume edition of the Canada Tax Cases Index & Citator (consolidated from 1972 to 1995 and from 1996 to 2003) are available for purchase separately. Order # 8201486-66961 $182 1 volume looseleaf supplemented book 0-88820-148-6 Anticipated upkeep cost – $153 per supplement (5-6 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Canada Tax Manual Ryan Keey, MAcc, CPA, CA If you need a comprehensive, plain language treatment of the Income Tax Act, the Canada Tax Manual is your answer. It is logically organized by topic in order to facilitate fast and efficient research for the busy tax professional. Simply turn to the appropriate chapter to find the comprehensive analysis and commentary you need to accomplish a specific task, such as: sä Treating various forms of employee benefits sä Choosing an acceptable method of inventory valuation sä Calculating partnership income sä Ascertaining the deductibility (or non-deductibility) of particular interest charges sä Computing the tax of a deceased taxpayer sä Filing an objection to or appeal from a tax assessment sä Determining which shareholder benefits are deemed to constitute income and not a dividend sä Maintaining adequate books and records. Included in the annual subscription price are copies of the Federal Budget special release and the twice-monthly Tax Times newsletter. These bonus publications will ensure that you are always on top of the latest amendments, regulations, and cases affecting you and your clients. Order # 8201362-66961 $913 2 volume looseleaf annual subscription service 0-88820-136-2 (10 releases per year) Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Core Income Tax (Federal) Library Canada Tax Manual/Canada Income Tax Law and Policy Combo Combination of our simple, non-technical Canada Tax Manual and our Canada Income Tax Law and Policy fivebinder set. Subscribers also receive all new editions of the Stikeman Income Tax Act and the Federal Budget special release, at no extra charge. There is also a complimentary twice-monthly newsletter (Tax Times). The Canadian Family Business Guide covers: sä Benefits and challenges of family businesses sä Family business model sä Dealing with conflict within a family business sä Managing expectations sä Developing a strategy sä Types of family business owners sä Estate planning sä Succession planning and implementation Order # L20111-66961 $2127 Order # 984898-66961 $22.95 7 volume looseleaf annual subscription service L20111 Jurisdiction: Canada (Federal) Carswell 05/12 softcover approx. 100 pages 978-0-7798-4898-0 Jurisdiction: Canada (Federal) Carswell Canada’s Tax Treaties 2011 New Edition Canada’s Tax Treaties 2011 is a complete consolidation of the full text of Canada’s tax treaties to October 2010. Canadian Federal Budget 2014 This edition includes: sä All updates to the full text of Canada’s tax treaties as of October 1, 2010 sä Updated Income Tax Conventions Interpretation Act, R.S.C. 1985, c. I-4, as amended sä Full text of Canada’s Tax Information Exchange Agreements sä Commentary regarding Tax Information Exchange Agreements sä Current status of Tax Information Exchange Agreements sä Updated Table of Treaty Withholding Tax Rates sä Full updated annotations for the Canada-U.S. tax treaty including history, technical explanations, related provisions, and interpretation bulletins references Order # 983456-66961 $130 11/10 hardcover 2004 pages 978-0-7798-3456-3 New editions supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell The Canadian Family Business Guide KPMG Enterprise™ The Canadian Family Business Guide is designed to provide helpful assistance and advice to business families and their advisors. Based on KPMG Enterprise’s philosophy that the family and the business are inextricably linked and should support each other, this guide offers a valuable premise – the stronger the family, the stronger the chance that the business will endure. Filled with helpful suggestions and tips from KPMG Enterprise advisors, this guide highlights the unique management challenges and opportunities, the potential impact of these challenges and issues on the business’ operation and ownership, and the best management strategies to achieve both short- and long-term success. This guide imparts proven approaches and strategies to help clients manage their family issues with success. McCarthy Tétrault LLP The Canadian Federal Budget Commentary provides the Tax related portions of the Federal Budget with the expert commentary of McCarthy Tétrault LLP, one of Canada’s largest law firms and a leader in Canadian tax law. Order # 986265-66961 $27 02/14 softcover approx. 176 pages 978-0-7798-6265-8 Jurisdiction: Canada (Federal) Carswell The Canadian Taxpayer Editor: Arthur B.C. Drache, C.M., Q.C. Throughout its popular legacy, this newsletter has been providing the topical analysis of the issues that have been keeping Canadian tax professionals “in the know” for more than three decades. Arthur Drache brings his years of political and tax experience to this unique newsletter that provides you with authoritative commentary on developments in tax – the information you need to stay on the cutting edge. Every two weeks subscribers EAGERLYäANTICIPATEäTHEäARRIVALäOFäTHEäLATESTäINä4AXäTRENDSäsä 0OLITICALäAPPOINTMENTSäsä4AXäPOLICIESäsä,ANDMARKäCASESäsäANDä much more. Includes quarterly consolidated topical indexes. Order # A20108-66961 $580 Annual subscription newsletter (24 issues per year) 0225-0608 Also available in electronic format Order # A20189-66961 $580 Annual subscription newsletter – electronic A20189 Call 1-800-387-5164 for ordering details Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 9 Core Income Tax (Federal) Library New Edition New Edition CFE/UFE Tax: A Guide to Understanding the Basics of Canadian Income Taxation, 4th Edition 2014 Department of Finance Technical Notes: Income Tax, 26th Edition Jason Fleming, CPA, CA, MAcc Finance’s explanation of the purpose and application of each section of the Act and an explanation of each amendment organized by section of the Act – in the words of those who drafted the amendments. While the UFE (Uniform Evaluation) is changing to the CFE (Common Final Evaluation) in 2015, the importance of case writing skills will not change. CFE/UFE Tax: A Guide to Understanding the Basics of Canadian Income Taxation, 4th Edition is an easy-to-read text on federal income taxation in Canada. This book gives the necessary technical details while also giving readers an intuitive and big-picture understanding of income taxation, which is essential for the CFE/UFE. The guide focuses on giving students a technical but basic understanding of income taxation and is designed to introduce readers to the basics of income taxation using plain language. Introductory tax texts are normally very lengthy due to the complexity of the Canadian income tax system but the author of this work has endeavoured to eliminate the highly technical aspects of Canadian taxation and has provided the basic principles in an easy to understand and readable book. Order # 986355-66961 $51 05/14 softcover approx. 300 pages 978-0-7798-6355-6 New editions supplied every two years on standing order subscription Jurisdiction: Canada (Federal) Carswell New Edition Corporate Tax Return and Provisions Guide, 2015 Edition (T2) Ryan Keey, MAcc, CPA, CA Corporate Tax Returns and Provisions Guide, 2015 Edition is the most in-depth corporate tax return preparation product available on the market and is the only guide that covers both the preparation of the corporate tax provision for accounting purposes and the preparation of related corporate income tax returns in an integrated fashion. The comprehensive 15 chapter Guide will answer your questions on completing the federal T2 Corporation Income Tax Return (T2 return), the Quebec Corporation Income Tax Return (CO-17 return), and the Alberta Corporate Tax Return (AT1 return) and will assist in ensuring the income tax provision is prepared in accordance with the financial accounting standards. Tax professionals can also rely on the Guide to answer corporate tax questions throughout the year as the issues covered in the Guide extend far beyond tax return preparation. The Guide is arranged in an easy-to-use intuitive manner to reflect the corporate tax return and tax provision preparation processes. Text boxes and quick reference tables are used to highlight key concepts, tips, and traps. Extensive references are made to legislative provisions; court cases; corporate tax return schedules, page and line numbers; Canada Revenue Agency (CRA), Revenu Quebec, and Alberta Tax and Revenue Administration (ATRA) publications; IFRS, CICA and FASB tax accounting standards; and other relevant sources. Order # 986430-66961 $88 01/15 softcover approx. 1700 pages 978-0-7798-6430-0 Annual editions supplied on standing order subscription. Jurisdiction: Canada (Federal) Carswell 10 David M. Sherman, B.A., LL.B., LL.M. This work consolidates and organizes the following 12 sources of information going back to 1946: Technical Notes/ Explanatory Notes, Notices of Ways and Means Motions, Budget Supplementary Information, Budget Speeches, June 1987 Tax Reform White Paper, December 1987 Tax Reform Supplementary Information, Press Releases, De Boo Budget Date Comments, June 1971 Tax Reform Summary, House of Commons Finance Committee Reports, Regulatory Impact Analysis Statements, and Department of Finance comfort letters. Order # 986207-66961 $267 12/14 2 volume softcover approx. 3500 pages 978-0-7798-6207-8 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal and provincial) Carswell Economic Substance and Tax Avoidance: An International Perspective Robert McMechan, LL.B., LL.M., Ph.D. Economic Substance and Tax Avoidance: An International Perspective is the ultimate resource on the treatment of economic substance in tax cases across different international jurisdictions. The law regarding the role of economic substance in tax avoidance cases is an evolving and important subject area in Canada. An absence of economic substance is now considered to be a prominent indicator of abusive tax avoidance in many jurisdictions, including Australia, New Zealand, South Africa, and the United States. The author approaches the subject matter by examining the historic and modern-day treatment of economic substance on a comparative basis in several jurisdictions, and includes case studies of tax avoidance cases and an evaluation of GAAR decisions in Canada and other tax jurisdictions. In an area of law that is currently fraught with confusion in Canada, this book provides you with in-depth understanding of and much needed clarity on the issue. This book will help you: sä !NALYZEäTHEäCURRENTäLAWäONäTAXäAVOIDANCEäANDäTHEäROLEäOFä economic substance sä 5NDERSTANDäECONOMICäSUBSTANCEäUNDERä'!!2äINä other jurisdictions sä $ETERMINEäREPORTINGäREQUIREMENTSäANDäPENALTIES sä !DVISEäCLIENTSäONäTHEäTAXäIMPLICATIONSäOFäTRANSACTIONSäWHICHä lack economic substance Order # 985332-66961 $89 04/13 softcover approx. 520 pages 978-0-7798-5332-8 New editions supplied every two years on standing order subscription Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Core Income Tax (Federal) Library La fiducie réputée de la Loi de l’impôt sur le revenu Louis L’Heureux Les fiducies réputées statutaires au profit de la Couronne fédérale occupent une place de plus en plus significative dans le domaine des sûretés et du droit commercial québécois et canadien. Les nombreuses décisions jurisprudentielles combinées aux multiples modifications législatives l’ont rendue complexe et sa portée de recouvrement incertaine. Ainsi, la fiducie réputée suscite toujours beaucoup d’interrogations dans la communauté juridique et le monde des affaires. Dans cette édition, l’auteur nous propose une analyse complète de ce concept dans un format très intéressant, tant pour la pratique que pour l’enseignement : Mise en situation concrète. L’auteur expose un cas typique dans lequel le mécanisme DEäFIDUCIEäR£PUT£EäINTERVIENTäsäVOLUTIONäL£GISLATIVEäETä JURISPRUDENTIELLEäDEäLAäFIDUCIEäR£PUT£Eäsä.AISSANCEäDEäLAä FIDUCIEäR£PUT£Eäsä%XAMENäDESäCR£ANCESäFISCALESäPROT£G£ESäPARäLAä FIDUCIEäR£PUT£Eä£TUDI£Eäsä!NALYSEäDEäLASSIETTEäDEäCETTEäFIDUCIEä sä(I£RARCHISATIONäDESäDROITSäDESäDIVERSäCR£ANCIERSäsä!NALYSEä de la mise en oeuvre de la fiducie réputée et des différents problèmes auxquels doivent faire face les créanciers No de commande 981937-66961 76 $ 12/09 couverture souple 159 pages 978-0-7798-1937-9 Territoires : Canada (Fédéral) Carswell The Fundamentals of Canadian Income Tax, 9th Edition Vern Krishna, C.M., Q.C., LL.M. (Harvard), DCL (Cambridge) The Fundamentals of Canadian Income Tax is a comprehensive treatise on domestic and international Canadian tax law. The text has frequently been cited and quoted by the Supreme Court of Canada, the Federal Court of Appeal and the Tax Court of Canada. The Fundamentals of Canadian Income Tax, 9th Edition introduces students and practitioners to the essential principles and concepts of tax law. Written by an academic and practitioner, the text is easy to read with full citations of legal authorities. The author supports his legal analysis with numerous practical examples of how the provisions of the Income Tax Act fit together. The author has incorporated superlative finding tools: a detailed Table of Contents, a comprehensive Glossary of Terms, a Table of Cases cited and a complete Topical Index. Most importantly Professor Krishna has provided a truly exhaustive topical bibliography following every chapter to facilitate further research. Order # 9280287-66961 $119 09/06 softcover 1967 pages 0-459-28028-7 New editions supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell New Fundamentals of Canadian Income Tax, Volume I: Personal Tax Vern Krishna, C.M., Q.C., LL.M. (Harvard), DCL (Cambridge) Get the essential principles and concepts of income tax with this easy-to-read text that includes full citations of legal authorities along with practical tips and examples of how the provisions of the Income Tax Act fit together. Completely re-written to reflect all tax legislative changes since the 2009 edition, it includes numerous measures from the 2014 Federal Budget, revised federal and provincial tax rates and is updated to incorporate significant case law from the Supreme Court of Canada and the Federal Court of Appeal. Written in an easy-to-read format, it has been cited and quoted by the Supreme Court of Canada, the Federal Court of Appeal, and the Tax Court of Canada. All the information needed in the personal taxation field is contained in this portable book, written by a well-respected lawyer with an extensive academic background as a law professor. Also included is commentary from the author and selected bibliographies from authoritative figures in the tax world. Order # 986406-66961 $120 11/14 softcover 726 pages 978-0-7798-6406-5 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell GAAR Interpreted: The General Anti-Avoidance Rule Editor in Chief: Alan M. Schwartz, Q.C. Associate Editors: François Barette, Paul Cabana, Anna Dayan, Paul F. Monahan, Alain Ranger, Peter W. Vair, Kevin Yip, Rakesh Jhally, Fasken Martineau DuMoulin LLP The General Anti-Avoidance Rule (GAAR) was introduced as part of the 1988 tax reforms to the Income Tax Act by enacting section 245. This strong statutory anti-avoidance provision was designed to stop the growth of aggressive tax avoidance transactions. Since the introduction of GAAR, there have now been many GAAR cases decided in the courts and numerous pronouncements from the Canada Revenue Agency (CRA) on the subject. The wording and the application of the GAAR is subject to interpretation by taxpayers, tax advisors, Department of Finance, the CRA, and most importantly, the courts. GAAR Interpreted: The General Anti-Avoidance Rule is an up-to-date analysis of the manner in which the GAAR has been interpreted and applied by these parties since its implementation. The book first discusses the history behind the development of the GAAR and then describes the GAAR Committee and administrative procedures. There is a lengthy chapter on CRA GAAR Rulings and Technical Interpretations detailing specific CRA pronouncements with respect to “where the GAAR could apply” and “where the GAAR was found not to apply,” each organized by extensive topical areas such as CEE, crystallization of capital gains, debt forgiveness, salary deferral arrangements, and surplus stripping. Order # 9280082-66961 $385 1 volume looseleaf supplemented book 0-459-28008-2 Anticipated upkeep cost – $136 per supplement (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 11 Core Income Tax (Federal) Library Nouvelle édition Guide de l’impôt des fiducies, Édition 2015 (T3) Grace Chow, CPA, CA, FCCA, FTIHK, TEP and Ian Pryor, LL.B., B.Comm. B.A., TEP Le Guide de l’impôt des fiducies, Édition 2014 est un manuel d’instructions essentiel aux avocats, aux comptables, aux administrateurs de fiducies, aux agents de fiducies et à tout autre professionnel appelé à préparer les déclarations T3, les formulaires T3 Sommaires et les feuillets T3. Recueil professionnel assemblé par une équipe multidisciplinaire chevronnée, le Guide propose l’orientation complète en vue de la préparation et de la production de la déclaration T3, du formulaire T3 Sommaire et des feuillets T3. Le Guide est présenté dans un format facile à suivre, ligne par ligne, accompagné d’analyses et d’instructions pour chaque ligne de la déclaration T3 ainsi que les annexes, le formulaire T3 Sommaire et les feuillets T3 qui s’y rapportent. Le Guide est annoté de citations de jurisprudence et de références aux publications pertinentes de l’Agence du revenu du Canada, y compris les Bulletins d’interprétation, les Circulaires d’information, les bulletins Impôt sur le revenu - Nouvelles techniques, les interprétations techniques, les formulaires et les guides en matière d’impôt. Le Guide discute également des exigences de déclaration et de production pour les fiducies réputées résidentes et les fiducies non résidentes. www.carswell.com/conformite No de commande 986282-66961 43 $ 01/15 couverture souple 160 pages 978-0-7798-6282-5 Volume annuel distribué en commande permanente Territoires : Canada (Federal/Fédéral) Carswell Nouvelle édition Guide de l’impôt des particuliers, Année d’imposition 2014 (T1) Paula Ideias, B.A., LL.B., LL.M. Le Guide de l’impôt des particuliers présente des instructions pratiques et détaillées afin d’assister le lecteur, ligne par ligne, à compléter et à produire leur Déclaration de revenus et de prestations (T1 générale 2014). Le Guide est offert dans un format linéaire facile à suivre, comprenant une analyse distincte et les instructions pour remplir chaque ligne de la déclaration de revenus. Il contient également une section de référence pour chaque ligne de la déclaration qui fournit les dispositions connexes de la Loi sur l’impôt du revenu, du Règlement de l’impôt sur le revenu, ainsi que plusieurs publications pertinentes de l’Agence du revenu du Canada, tels que les bulletins d’interprétation, les circulaires d’information, les Nouvelles techniques de l’impôt, les formulaires, les guides et les brochures. En plus de plusieurs aide-mémoires insérés dans le Guide qui permettent d’accéder à des réponses simples et rapides sur une variété de sujets concernant la déclaration d’impôt des particuliers, les Conseils pratiques proposent au lecteur des renseignements supplémentaires sur la planification fiscale. 12 Cette édition du Guide a été mise à jour afin de refléter les développements législatifs et administratifs, y compris les mesures du budget fédéral 2014 énoncées au projet de loi C-31 (Loi no 1 sur le plan d’action économique de 2014) et au projet de loi C-43 (Loi no 2 sur le plan d’action économique de 2014), ainsi que les récentes décisions judiciaires et publications gouvernementales. www.carswell.com/conformite No de commande 986280-66961 59 $ 01/15 couverture souple env. 1400 pages 978-0-7798-6280-1 Volume annuel distribué en commande permanente Territoires : Canada (Fédéral) Carswell Nouvelle édition Impôts sur le revenu des particuliers et sociétés, 31e édition, 2014-2015 Marie-Andrée Babineau, Michael Lafontaine, Marc Papillon et Robert Morin Rédigé à l’intention des étudiants et pouvant servir aux recherches des praticiens, le volume Impôts sur le revenu des particuliers et des sociétés est un texte de base indispensable à la compréhension de la Loi. Tous les chapitres intègrent la législation fédérale et québécoise, et des notes infrapaginales ont été ajoutées afin de souligner les différences majeures entre ces deux législations. Il aborde tous les thèmes de la loi, tels le calcul du revenu net, du revenu d’emploi, d’entreprise, du gain en capital ainsi que le calcul du revenu imposable et de l’impôt des particuliers et des sociétés. Synthèse de l’ouvrage sä Le volume couvre les aspects les plus importants relatifs aux impôts des particuliers et des sociétés, tant au fédéral qu’au provincial sä Il est accompagné de cahiers de problèmes (Tome I et II) avec de nombreux exemples et de cas pratiques facilitant la compréhension de la théorie expliquée dans le volume sä Livres académiques utilisés depuis plus de 25 ans dans la majorité des universités francophones No de commande 985420-66961 108.95 $ 07/14 couverture souple 1150 pages 978-0-7798-5420-2 Territoires : Canada (Fédéral/Québec) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Core Income Tax (Federal) Library Nouvelle édition New Edition Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome I, 31e édition 2014-2015 Insight into Canadian Income Tax 2014-2015 Marie-Andrée Babineau, Michael Lafontaine, Marc Papillon, et Robert Morin Insight into Canadian Income Tax 2014-2015 is a comprehensive, straightforward introduction to the Canadian income tax regime. It includes discussion of all the basic concepts in both personal and corporate taxation. It is a useful reference work for professionals in the fields of taxation and accounting in both private and public companies, and for students aspiring to practise in those fields. L’objectif de ces recueils de problèmes : l’intégration et la maîtrise des connaissances étudiées dans l’ouvrage Impôt sur le revenu des particuliers et sociétés. Ils offrent à l’étudiant un large éventail d’études de cas, dont les solutions sont proposées de manière très détaillée, afin d’offrir les meilleures chances de maîtrise des notions législatives. No de commande 985421-66961 36.95 $ 07/14 couverture souple 300 pages 978-0-7798-5421-9 Territoires : Canada (Fédéral/Québec) Carswell Editor: Joanne E. Magee, M.B.A., LL.M, FCPA, FCA, CFP This edition of Insight into Canadian Income Tax is updated to include relevant 2014 Federal Budget proposals, statutes generated from the Budget as well as changes in the Canada Revenue Agency’s administrative practices. The Problems and Solutions manual provides the opportunity to put into practice the theoretical knowledge acquired by reading the text. Order # 986447-66961 $153 Nouvelle édition Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome II, 31e édition 2014-2015 Marie-Andrée Babineau, Michael Lafontaine, Marc Papillon, et Robert Morin L’objectif de ces recueils de problèmes : l’intégration et la maîtrise des connaissances étudiées dans l’ouvrage Impôt sur le revenu des particuliers et sociétés. Ils offrent à l’étudiant un large éventail d’études de cas, dont les solutions sont proposées de manière très détaillée, afin d’offrir les meilleures chances de maîtrise des notions législatives. No de commande 985422-66961 35.95 $ 07/14 couverture souple 368 pages 978-0-7798-5422-6 Territoires : Canada (Fédéral/Québec) Carswell Income Tax Special Release Service All federal income tax bills, Notice of Ways and Means Motions, draft legislation, Federal Budgets and relevant discussion papers are reproduced as they occur and are shipped immediately to you in convenient booklet form. Order # A20286-66961 $259 Annual subscription booklets A20286-14 Jurisdiction: Canada (Federal) Carswell 12/14 softcover approx. 860 pages 978-0-7798-6447-8 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell New Insight into Canadian Income Tax: Problems and Solutions Manual 2014-2015 Editor: Joanne E. Magee, M.B.A., LL.M, FCPA, FCA, CFP The Problems and Solutions manual includes fully revised and updated practice situations in conjunction with Insight into Canadian Income Tax 2014-2015 Edition. This manual features over 200 problems and solutions for students to test the reader’s knowledge and comprehension of the material. Order # 986448-66961 $28 12/14 softcover approx. 425 pages 978-0-7798-6448-5 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell The Lawyer’s Guide to Income Tax and GST/HST − 2014 Edition David M. Sherman, B.A., LL.B., LL.M. Lawyers in general practice, or in specialized areas of practice such as employment law, family law, litigation, real estate or immigration law cannot avoid running into income tax and GST issues, as they affect virtually every aspect of the law. Even though the solution to more complex issues may be left to the client’s accountant, it is crucial for the lawyer to know what those issues are and how in general they need to be dealt with. In The Lawyer’s Guide to Income Tax and GST/HST – 2014 Edition, tax lawyer and noted tax author David Sherman provides all the core information a non-tax lawyer needs to effectively and efficiently deal with the tax aspects of clients’ affairs that the lawyer needs to raise and address. Order # 985689-66961 $99 12/13 softcover 514 pages 978-0-7798-5689-3 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 13 Core Income Tax (Federal) Library Nouvelle édition Supplément* La Loi du Praticien – Loi de l’impôt sur le revenu 2015, 31e édition Ce supplément à La Loi du Praticien – Loi de l’impôt sur le revenu 2015, 31e édition vous donne accès aux dernières mises à jour législatives depuis la dernière édition, en plus des amendements à jour et des commentaires détaillés de David Sherman. Rédacteur en chef et auteur des notes : David M. Sherman, B.A., LL.B., LL.M. La Loi du Praticien – Loi de l’impôt sur le revenu est la version annotée de la Loi de l’impôt sur le revenu et de son règlement la plus réputée sur le marché. Se démarquant de toute autre publication relative à la Loi de l’impôt sur le revenu, cet ouvrage est une ressource complète, comprenant une analyse d’expert, des annotations détaillées et les dernières mises à jour, le tout dans un seul volume facile à transporter et à utiliser. L’ouvrage comprend également les tables des taux d’imposition et le texte intégral des conventions fiscales entre le Canada et les États-Unis et le Canada et le Royaume-Uni, accompagnés d’annotations et d’explications. Vous pouvez maintenant vous procurer La Loi du Praticien – Loi de l’impôt sur le revenu 2014, 30e édition en version imprimée, en format numérique Thomson Reuters ProView™, ou les deux.* À l’achat de La Loi du Praticien – Loi de l’impôt sur le revenu, vous recevrez gratuitement un exemplaire du Canada Tax Service – Guide de référence rapide 2014 de McCarthy Tétrault. www.carswell.com/impot_revenu Thomson Reuters ProView™ Accédez dès maintenant à La Loi du Praticien – Loi de l’impôt sur le revenu en livre numérique à partir de nos applications pour iPad, Android ou pour ordinateur de bureau, ou directement à partir de votre navigateur Web. Grâce à l’application Thomson Reuters ProView™, vous aurez la liberté et la souplesse de travailler où vous voulez et quand vous le désirez. Pour obtenir plus de renseignements au sujet de ProView, rendez-vous à l’adresse www.carswell.com/produits/ thomson-reuters-proview/. * Les options ProView ne s’appliquent pas aux librairies, aux établissements d’enseignement et aux étudiants. **Disponible seulement pour les clients choisissant d’être inscrits sur la liste des commandes permanents. iPad est une marque de commerce d’Apple Inc. Android est une marque de commerce de Google Inc. No de commande 986286-66961 37 $ 06/15 couverture souple environ 116 pages 978-0-7798-6286-3 *Disponible uniquement à l’achat du produit principal. Territoires : Canada (Fédéral) Carswell Materials on Canadian Income Tax, 14th Edition Editors: Tim Edgar, LL.B., LL.M., Ph.D., Daniel Sandler, LL.B., LL.M., and Arthur Cockfield, LL.B., J.S.M., J.S.D. Materials on Canadian Income Tax has become the predominant teaching tool in Canadian law schools for the study of income tax. Students rely on its integrated approach to learning the Canadian income tax regime including expert commentary, case analysis, and legislation and government policy references. The work is written by a team of esteemed law professors across Canada and edited by Tim Edgar and Daniel Sandler of the University of Western Ontario, Faculty of Law and Arthur Cockfield, Faculty of Law, Queen’s University. It is a casebook-style text that takes a well-organized approach to the study of taxation, which combines commentary from the author team with extracts of leading tax cases and references to government policy pronouncements. The text includes in-depth case studies, references to proposed and enacted legislation, recent Budget proposals, Interpretation Bulletins and other Canada Revenue Agency pronouncements, and expert analysis and commentary. Included also is a complete set of finding tools – featuring a detailed table of cases, a table of statutory references, as well as a comprehensive Topical Index. More than simply a casebook, this authoritative work remains the best first step any student or practitioner can take in their research into the theory and practice of income tax. It is a well-organized, thoughtful and useful research source for an understanding of Canadian income tax principles and practice. Order # 982853-66961 $122 No de commande 986283-66961 122 $ 09/10 softcover 886 pages 978-0-7798-2853-1 New editions supplied on standing order subscription. Jurisdiction: Canada (Federal) Carswell Livre numérique ProView de Thomson Reuters McCarthy Tétrault’s Canada Tax Service Imprimé 03/15 couverture rigide env. 3000 pages 978-0-7798-6283-2 Volume annuel distribué en commande permanente No de commande A23657-31ON-66961 122 $ Imprimé + Livre numérique ProView de Thomson Reuters No de commande 986283BE-66961 140 $ Executive Editor: McCarthy Tétrault LLP McCarthy Tétrault’s Canada Tax Service has without a doubt earned the trust and loyalty of Canadian tax lawyers and accountants. Time and time again tax professionals turn to this Service for the most comprehensive, in-depth legal analysis of the Canadian federal income tax system available today. At its core is the authoritative section-by-section commentary. The Service is logically organized by section of the Income Tax Act, 14 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Core Income Tax (Federal) Library bringing all of the relevant material together in one place for fast, easy research. Under each section you’ll find: sä &ULLäHISTORICALäNOTESä sä $ETAILEDäCOMMENTARYäANDäANALYSISä sä .UMERICALäEXAMPLESä sä #ASESäINTERPRETINGäORäAPPLYINGäTHEäPROVISIONäOFäTHEä!CTä sä 2ELEVANTä)NTERPRETATIONä"ULLETINSäANDä)NFORMATIONä#IRCULARSä sä )NCOMEä4AXä2EGULATIONSä McCarthy Tétrault’s Canada Tax Service clearly possesses all the strengths you need to enhance your tax research, including: sä Expert section-by-section commentary prepared and kept current by leading tax experts ensures that you are always using the most authoritative material available sä User-friendly organization, presenting a wealth of information in an intuitive manner, which can be quickly grasped by tax specialists, practitioners and students sä Comprehensive, up-to-date finding tools that ensure immediate access to the information in all volumes sä Complimentary newsletter, the Tax Times, gives you a quick overview of the latest tax developments sä Complimentary copy of the Federal Budget special release sä 3TURDYäFORMATäWITHäTHICKäDURABLEäPAGES Order # 8201656-66961 $3693 18 volume looseleaf annual subscription service 0-88820-165-6 (2 releases per month) Jurisdiction: Canada (Federal) Carswell McCarthy Tétrault’s Canada Tax Service Depreciable Property Guide McCarthy Tétrault LLP Editor: Ryan Keey, MAcc, CPA, CA The Canada Tax Service Depreciable Capital Property Guide includes an authoritative section-by-section analysis, researched and prepared by leading tax experts, of the core provisions contained in the Income Tax Act and Income Tax Regulations related to depreciable capital property (including intangibles capital properties, such as goodwill). The analysis includes examples, discussions of leading cases, and references to relevant CRA publications (many of which are included in the Appendix of the book). The Guide also contains easy-to-use materials, including an alphabetical index of the tax treatment of over 800 common types of capital properties. The Guide brings together all of the relevant material related to depreciable capital property in one place, allowing for efficient and easy research. This Guide was prepared with commentary extracted from the Canada Tax Service (CTS), which was conceived in 1943 and was revolutionary as it pioneered section-by-section analysis of the Income Tax Act. The Service has expanded throughout the years as the Canadian income tax system has evolved and become increasingly complex. The CTS has earned the trust and loyalty of many Canadian tax lawyers and accountants. McCarthy Tétrault’s Canada Tax Service Foreign Affiliates Guide McCarthy Tétrault LLP Editor: Ryan Keey, MAcc, CPA, CA The Canada Tax Service Foreign Affiliates Guide includes an authoritative section-by-section analysis, researched and prepared by leading tax experts, of the core provisions contained in the Income Tax Act and Income Tax Regulations related to the taxation of foreign affiliates (including the surplus rules). The analysis includes examples, discussions of leading cases, and references to relevant CRA publications. The Guide provides a clear and comprehensive discussion and analysis of all of the technical rules that apply to foreign affiliates and brings together all of the relevant material in one place, allowing for effective and efficient research. Order # 983458-66961 $85 11/10 softcover 410 pages 978-0-7798-3458-7 Jurisdiction: Canada (Federal) Carswell Nouvelle édition McCarthy Tétrault’s Canada Tax Service – Guide de référence rapide 2014 Unique à Carswell, ce guide pratique se veut un outil de référence englobant toute l’information relative aux taux d’imposition, et bien plus encore! Guide de référence rapide est maintenant disponible gratuitement à l’achat de La Loi du praticien - Loi de l’impôt sur le revenu! No de commande 985428-66961 $9 08/14 couverture souple env. 40 pages 978-0-7798-5428-8 Deux éditions par année distribuées en commande permanente Territoires : Canada (Fédéral) Carswell New Edition McCarthy Tétrault’s Canada Tax Service – Quick Reference Guide 2014 Unique to Carswell, this handy every day reference tool contains pertinent tax rates and facts. McCarthy Tétrault’s Canada Tax Service Quick Reference Guide is now available free with Practitioner’s Income Tax Act! Order # 986364-66961 $9 08/14 softcover approx. 32 pages 978-0-7798-6364-8 New editions supplied twice per year on standing order subscription Jurisdiction: Canada (Federal) Carswell Order # 982806-66961 $55 05/10 softcover 746 pages 978-0-7798-2806-7 Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 15 Core Income Tax (Federal) Library McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012 Pound’s Tax Case Notes General Editors: Doug S. Ewens, Frédéric Harvey, Nigel Johnston, Gabrielle M.R. Richards, Rosemarie Wertschek (McCarthy Tétrault LLP) Only Pound’s Tax Case Notes gives you succinct summaries of all Tax Court of Canada decisions, including informal decisions, together with all Supreme Court of Canada, Federal Court and provincial court decisions relating to income tax. Editor: Ryan Keey, MAcc, CPA, CA The Canada Tax Service Tax Elections Guide 2012 provides tax professionals with a handy summary of tax elections available under the Income Tax Act, and valuable references and commentary to consider when utilizing various elections. The Guide can assist tax professionals to identify opportunities, ensure filing requirements related to tax elections are met. This edition of the Canada Tax Service Elections Guide covers 300 elections and designations available under the Income Tax Act and Income Tax Regulations (reference is also made to corresponding elections under the Quebec Taxation Act). The Guide has been updated for Bill C-47 amendments, including amendments and additions relating to stock option elections. References to the latest cases and CRA Views Documents have also been added, and the compliance calendars have been updated to reflect the latest forms and penalties. Order # 983663-66961 $57 10/11 softcover approx. 300 pages 978-0-7798-3663-5 Jurisdiction: Canada (Federal) Carswell New Edition Personal Tax Return Guide, 2014 Taxation Year (T1) Paula Ideias, B.A., LL.B., LL.M. The Personal Tax Return Guide, 2014 Taxation Year provides lineby-line instructions to assist you in completing and filing the 2014 Canadian Personal Tax Return. The Guide is laid out in an easy to follow line-by-line format, with a separate discussion/analysis and reporting instructions for each line of the tax return. There is a “See Also” section for each line of the tax return listing the related sections of the Income Tax Act (and Regulations), and relevant Canada Revenue Agency publications, including Interpretation Bulletins, Information Circulars, Income Tax Technical News, tax forms, tax guides and pamphlets. In addition, there are Helpful Hints scattered throughout the Guide which provide additional tax-planning information. The Appendices to the Guide contain useful personal tax reference information to assist you in completing and filing the 2014 Personal Tax Return, including a Medical Expense Quick Reference Table, Canadian and U.S. Personal Tax Compliance Calendars, various Personal Tax Reference Tables and several Tax Planner Guides. Editor: Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA The real value of Pound’s Tax Case Notes, however, is the ease of which it allows you to quickly scan for crucial cases, and read the rest at your leisure. Each case is critiqued by the editor and given a rating indicating its importance to tax practitioners. Pound’s Tax Case Notes is complimentary with a subscription to the looseleaf service Canada Tax Cases. Order # A20227-66961 $377 Annual subscription newsletter (24 issues per year) 1203-0872 Jurisdiction: Canada (Federal) Carswell Practitioner’s Core Tax Library This product is designed for practitioners who complete research across all three areas of tax. It contains thoroughly updated texts of the legislation and government publications augmented with expert and useful annotations from Carswell’s Core Tax publications as well as the full library of CRA Views. The Practitioner’s Core Tax Library is available in two provincial editions: Ontario and Western. The Ontario edition includes Ontario tax legislation and primary materials, annotations, commentaries, government documents (new releases, budget materials, bulletins, notices, and guides), government directories and tax rate tables. The Western edition includes British Columbia, Alberta, Saskatchewan, and Manitoba tax legislation, primary materials, annotations, commentaries, government documents (new releases, budget materials, bulletins, notices, guides), government directories and tax rate tables. Order # 97250-66961 $1890 DVD annual subscription; 4 releases per year Jurisdiction: Canada (Ontario) Carswell Order # 97260-66961 $1890 DVD annual subscription 4 releases per year Jurisdiction: Canada (Alberta/British Columbia/Manitoba/ Saskatchewan) Carswell www.carswell.com/taxreturn Order # 986429-66961 $59 01/15 softcover approx. 1230 pages 978-0-7798-6429-4 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell 16 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Core Income Tax (Federal) Library New Edition Supplement* Practitioner’s Income Tax Act 2015, 47th Edition This supplement includes all recent legislation since the publication of the 47th edition. More than just legislative updates, this comprehensive supplement also includes up-todate amendments – plus David Sherman’s expert insight and detailed annotations. Editor: David M. Sherman, LL.B., LL.M. Practitioner’s Income Tax Act (PITA) is the market leading consolidated, annotated version of Canada’s federal Income Tax Act and Regulations. More than any other published Income Tax Act, it’s a comprehensive resource, with expert insights, detailed annotations and up-to-date amendments – all in a portable, search-easy, single-volume format. It also features extensive tax rate tables and the full text of the Canada-U.S. and Canada-U.K. tax treaties with detailed annotations and explanations. You can now purchase Practitioner’s Income Tax Act 2015, 47th Edition in print format, as an eBook for the Thomson Reuters ProView™ eReader, or both in a bundle.* Purchase the Practitioner’s Income Tax Act and receive FREE eCurrency emails**, McCarthy Tétrault’s Canada Tax Service Quick Reference Guide www.carswell.com/pita Thomson Reuters ProView™ Experience our interactive book on your iPad, Android and desktop apps or web browser.* You can access Practitioner’s Income Tax Act by purchasing the eBook or eBook and print bundle. Powered by the Thomson Reuters ProView™ app, our eBook gives you the freedom and flexibility to work wherever and whenever you want. * Thomson Reuters ProView is not applicable to bookstores, academic institutions, and students. **Only available to customers requesting to be placed on standing Order status. iPad is a trademark of Apple Inc. Android is a trademark of Google Inc. Visit www.carswell.com/proview for more information. French edition also available Order # 986465-66961 $122 03/15 softcover approx. 2650 pages 978-0-7798-6465-2 2 new editions and 2 new supplements per year Supplements supplied on standing order subscription Print+ DVD Order # L23542-47-66961 $152 Thomson Reuters ProView Order # A23549-47ON-66961 $122 Print + Thomson Reuters ProView Order # 986465BE-66961 $140 Order # 986468-66961 $37 06/15 softcover approx. 150 pages 978-0-7798-6468-3 *Supplement available only with purchase of mainwork Jurisdiction: Canada (Federal) Carswell Nouvelle édition Principes de fiscalité : Affaires, placements, financement et situations personnelles – Édition 2014 Claude Beauregard et André Labelle Avec la collaboration de Marc Papillon et Robert Morin Ce volume s’adresse aux étudiants, ainsi qu’à toute personne ou compagnie qui désire apprendre et connaître les grands principes généraux de la fiscalité. Très pratique, il vous propose un contenu divisé en deux parties. La première se veut une formation initiale en fiscalité permettant la prise de décision, alors que la deuxième expose la matière par sujets regroupés (entreprise, placement…) No de commande 985423-66961 66,95 $ 07/14 couverture souple env. 800 pages 978-0-7798-5423-3 Territoires : Canada (Fédéral) Carswell Nouvelle édition Principes de fiscalité : Affaires, placements, financement et situations personnelles – Problèmes et solutions, Édition 2014 Claude Beauregard et André Labelle Avec la collaboration de Marc Papillon et Robert Morin Ce livre se veut un « cahier de problèmes » qui s’adresse surtout à l’étudiant qui voudra tester les connaissances apprises dans le volume Principes de fiscalité – Affaires, placements, financement et situations personnelles. Vous y trouverez de nombreux problèmes ainsi que leurs solutions. No de commande 985424-66961 58,95 $ 07/14 couverture souple (spirale) env. 500 pages 978-0-7798-5424-0 Territoires : Canada (Fédéral) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 17 Core Income Tax (Federal) Library Spécial Principes de fiscalité (UQAM) : Affaires, placements, financement et situations personnelles, Édition 2014 Claude Beauregard, André Labelle, Marc Papillon et Robert Morin Ce volume s’adresse spécialement aux étudiants de l’UQAM, qui pourront ainsi travailler de façon beaucoup plus efficace en utilisant un ouvrage qui regroupe la partie théorique des notions fondamentales de fiscalité. Très pratique, il vous propose un contenu divisé en deux parties. La première doit être perçue comme une formation initiale en fiscalité permettant la prise de décision, alors que la deuxième expose la matière par sujet regroupés (entreprise, placement). No de commande 985425-66961 66,95 $ 07/14 couverture souple (spirale) env. 300 pages 978-0-7798-5425-7 Territoires : Canada (Fédéral) Carswell Principles of Canadian Income Tax Law, 8th Edition Peter W. Hogg, Q.C., Joanne E. Magee, M.B.A., LL.M, FCPA, FCA, CFP and Jinyan Li, LL.B., LL.M., D. Jur. Principles of Canadian Income Tax Law is an introduction to the Canadian income tax law using clear, concise and non-technical language. It has been cited and quoted with approval in a number of tax cases decided by the Supreme Court of Canada. The emphasis is on the principles of income tax law, the policies that underlie the system and the major features of the system. tant aux étudiants en fiscalité qu’aux professionnels dans ce domaine, qu’ils soient juristes, administrateurs, comptables ou économistes. No de commande 985402-66961 70 $ 08/14 couverture souple 522 pages 978-0-7798-5402-8 Volume annuel distribué en commande permanente Territoires : Canada (Fédéral) Carswell Solutions fiscales - Impôt Le DVD Solutions Fiscales - Impôt couvre l’impôt sur le revenu fédéral et provincial. Cette série offre en français le texte intégral des lois et règlements fédéraux en matière d’impôt sur le revenu, incluant les annotations de David Sherman relatives aux dispositions de la Loi de l’impôt sur le revenu depuis 1989 ainsi que le texte intégral des lois et règlements du Québec en matière d’impôt sur le revenu, notamment la Loi sur les impôts, la Loi concernant l’application de la Loi sur les impôts et la Loi sur l’administration fiscale. On y retrouve également différents types de documents, notamment, les budgets fédéraux et québécois, les conventions fiscales entre le Canada et plusieurs autres pays, la jurisprudence récente des tribunaux du Québec, les notes historiques complètes de la législation québécoise, les notes explicatives de la législation provinciale et fédérale, les publications gouvernementales fédérales et québécoises (Bulletins d’interprétation, Circulaires d’information, Guides, etc.), plusieurs tables de référence et décrets de remise ainsi que les textes des auteurs Marc Papillon et Robert Morin sous la rubrique Analyses/Commentaires - Fédéral dans la table des matières. No de commande L98450-66961 1667 $ As with the previous edition, this edition attempts to unpack complex statutory provisions by focusing on the fundamental principles and legislative purpose and rationale. Notable updates include the decisions of the Supreme Court of Canada in Copthorne Holdings, Craig, Garron and GlaxoSmithKline, as well as the 2013 Federal Budget. 12/97 DVD L98450 Service annuel de mises à jour Territoires : Canada (Fédéral) Carswell Order # 985513-66961 $105 Carswell, APFF 08/13 softcover 772 pages 978-0-7798-5513-1 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Nouvelle édition La recherche en fiscalité canadienne, 4e edition Marie-Pierre Allard Voici le seul ouvrage au Canada, en français, à présenter à la fois l’ensemble des sources documentaires et des outils de recherche traditionnels et informatiques en fiscalité, ainsi qu’un guide systématique et complet des règles de présentation des références en fiscalité. La fiscalité est un domaine de plus en plus complexe, puisqu’il exige du praticien non seulement de solides connaissances de base et une mise à jour constante de celles-ci, mais également d’excellentes aptitudes à la recherche. Ce livre sera donc utile 18 Solutions fiscales - Collection de l’APFF Le DVD Solutions Fiscales-Collection de l’APFF comprend tous les textes écrits par différents praticiens et spécialistes depuis 1991 de l’Association de planification fiscale et financière (APFF). L’APFF, une organisation à but non lucratif, réunit des professionnels de diverses disciplines, travaillant dans tous les secteurs d’activité de fiscalité et d’économie. La table des matières est divisée en trois grands champs d’intérêt: l’impôt sur le revenu, la taxe de vente et la planification financière, fiscale et successorale. Dans chacun des champs d’intérêt, on retrouve différents types de documents: des textes des congrès annuels, colloques et symposiums, des articles de la Revue de planification fiscale et financière et de la revue Stratège, des analyses de budget fédéraux et du Québec ainsi que des textes de cours remis lors des formations continues. No de commande L98454-66961 1559 $ 02/13 DVD L98454 Service annuel de mises à jour Territoires : Canada (Fédéral) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Core Income Tax (Federal) Library New Edition Taxation of Corporate Finance Stikeman Income Tax Act Annotated 2015, 57th Edition This looseleaf provides a detailed description of the Canadian federal income taxation regime applicable to shares, corporate debt and related financial instruments. It covers taxation of shares and debt of Canadian corporations and foreign corporations, the specific regime governing “mark-to-market property” and “specified debt obligations” held by financial institutions, securities loans and repurchase agreements and derivatives. The looseleaf also explains general concepts such as distinguishing assets and liabilities held on income and capital account, and determining whether a particular financial instrument is debt, equity or something else. Editor-in-Chief: Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA Stikeman Income Tax Act Annotated is a completely consolidated, annotated version of Canada’s federal Income Tax Act, Regulations and Application Rules. It features full History annotations for each provision of the Act, including former readings. It includes Selected Cases annotations prepared by Richard Pound that concisely summarize judgments relevant to specific provisions of the Act. Order # 983479-66961 $441 All the newest draft legislation is fully indexed and annotated with detailed annotations for Related Provisions, Definitions, and Regulations. In addition, the Department of Finance technical notes are included for all draft legislation. 2 volume looseleaf supplemented book 978-0-7798-3479-2 (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell You can now purchase Stikeman Income Tax Act Annotated 2015, 57th Edition in print format, as an eBook for the Thomson Reuters ProView™ eReader, or both in a bundle.* Taxation of Corporate Reorganizations, 2nd Edition www.carswell.com/sita Thomson Reuters ProView™ Experience our interactive book on your iPad, Android and desktop apps or web browser.* You can access Stikeman Income Tax Act Annotated by purchasing the eBook or eBook and print bundle. Powered by the Thomson Reuters ProView™ app, our eBook gives you the freedom and flexibility to work wherever and whenever you want. Visit www.carswell.com/proview for more information. * Thomson Reuters ProView is not applicable to bookstores, academic institutions, and students. iPad is a trademark of Apple Inc. Android is a trademark of Google Inc. Order # 986467-66961 $122 03/15 hardcover approx. 2600 pages 978-0-7798-6467-6 2 new editions per year supplied on standing order subscription ProView only Order # A23563-57ON-66961 $122 Hardcover Print + ProView Order # 986467BE-66961 $194 Softcover versions are also available Jurisdiction: Canada (Federal) Carswell Davies Ward Phillips & Vineberg LLP: Colin Campbell, B.A., M.Sc., Ph.D., LL.B., Raj Juneja, Paul Lamarre, and Siobhan Monaghan Taxation of Corporate Reorganizations provides a deep, comprehensive, applied approach to some of the most critical and problematic areas of corporate reorganization taxation encountered by tax practitioners. This in-depth, applied approach will enable practitioners involved in tax planning to easily research and apply the tax law and requirements applicable to corporate reorganizations to their work. New in this edition sä Acquisitions of Control sä The Eligible Dividend Regime sä Employee Stock Options sä Updated Statutory changes and Caselaw developments Order # 985184-66961 $91 09/12 softcover approx. 650 pages 978-0-7798-5184-3 Jurisdiction: Canada (Federal) Carswell Taxation of Corporations, Partnerships and Trusts, 4th Edition Norman C. Tobias, M.A., LL.B. (Toronto), LL.B. (Montreal) Contributing Editors: D. Bernard Morris, B.A., LL.B. (Bennett Jones LLP); L. Alan Rautenberg, B.A., LL.B, LL.M. (Bennett Jones LLP); Martin A.U. Sorensen, B.A. (Hons.), LL.B. (Bennett Jones LLP) Taxation of Corporations, Partnerships and Trusts, 4th Edition gives you a clear overview of the income tax treatment of the three most common Canadian business and personal planning vehicles. The author analyzes each area of intermediary taxation in turn, always referencing the provisions of the Income Tax Act that apply. Using each tax concept to build on his discussion of the next, the author provides the structure and support needed to deepen your understanding of intermediary tax fundamentals. Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 19 Core Income Tax (Federal) Library Taxation of Corporations, Partnerships and Trusts, 4th Edition is unique in its focus on the taxation of intermediaries: the corporation, the partnership and the trust (personal trusts, unit trusts and employment related benefits trusts). The author opens with a first-principles discussion of the interpretation of the Income Tax Act and the art of its reading. The application of the Income Tax Act, with relevant sections reproduced, is then elaborated in relation to Corporations and their Shareholders (Part I, Division B, sections 82-89); Partnerships and their Members (Part I, Division B, sections 96-103); and Trusts and their Beneficiaries (Part I, Division B, sections 104-108). Order # 985189-66961 $102 06/13 softcover 478 pages 978-0-7798-5189-8 Jurisdiction: Canada (Federal) Carswell Taxation of Financing Arrangements Elinore J. Richardson, Stephanie Wong, and Larissa V. Tkachenko The primary focus of this book is on Canadian tax issues and strategies. This includes structuring, debt financing by foreign lenders or investors into Canada, and related or unrelated parties funding foreign operations. Taxation of Financing Arrangements is a concise guide providing practical and highly readable information to foreign lenders, businesses, investors and their advisors on how the Canadian tax rules may affect the financing of their business operations or investments in or through Canada. In addition to outlining the main Canadian tax issues and the applicable statutory rules, case law and administrative practice of the Canadian taxing authorities, the book also outlines strategies for planning and structuring arrangements which take into account these rules. Order # 982279-66961 $233 1 volume looseleaf supplemented book 978-0-7798-2279-9 (1-2 releases per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell TaxPartner™ Launched in 1994, TaxPartner is an all-inclusive Canadian federal income tax service, offering the Income Tax Act, the Regulations, Canada Revenue Agency (CRA) policies and rulings, case law and analysis on a DVD. You get the convenience of quick retrieval and compact storage – the perfect combination for improved productivity. Designed specifically for the tax specialist, TaxPartner offers the largest collection of tax cases available on DVD with the full text of all reported and current unreported cases. You get author-based commentary, all tax-related legislation with proposed amendments in context, and the complete text of all government policy documents. Monthly updates ensure that you have the most current information. Insightful Authorship Cited in many significant Tax Court of Canada cases, the expert commentary of the tax team of McCarthy Tétrault is unquestioned. The in-depth, comprehensive analysis of McCarthy Tétrault has helped put TaxPartner in a league of its own. 20 Practitioner’s Income Tax Act “Notes” detail the impact of post-tax reform amendments while Department of Finance technical notes explain the intent behind each provision. David Sherman’s expert annotations of the Income Tax Act are recognized industry-wide as the standard. Retrieve the Right Information, in the Shortest Time TaxPartner is packed with dozens of time-saving features that ultimately turn into money-saving benefits: sä TaxPartner lets you conduct your research by section or topic sä Document functionality allows you to print documents with a click of the mouse sä Interactive split screens help you to see the complete picture sä TaxPartner is capable of searching the full federal income tax service—no need for individual searches Comprehensive, thorough and always up to date Every new DVD comes packed with information that tax and accounting professionals need on a daily basis. Monthly updates are your guarantee that the information stays current. With TaxPartner you get: sä Full text of the Income Tax Act, Income Tax Application Rules, Regulations, Remission Orders and related legislation sä French text of the Income Tax Act and Regulations sä Proposed changes to income tax legislation sä History of income tax legislation sä Full text of all income tax cases sä Canada’s tax treaties and Tax Information Exchange Agreements sä CRA Views and Views in Focus sä Department of Finance Technical Notes sä Canada Revenue Agency publications (Income Tax Folios, ITs, ICs, ATRs and more) in English and French sä Canada Tax Service – McCarthy Tétrault LLP Analysis sä Fundamentals of Income Tax Law, 1st Edition by Vern Krishna sä Fundamentals of Canadian Income Tax, 9th Edition by Vern Krishna sä Principles of Canadian Income Tax Law, 8th Edition by Peter W. Hogg, Joanne E. Magee and Jinyan Li sä Canadian Petroleum Tax Society Journals sä Cross-reference indexes sä Topical indexes sä Tax Times and Pound’s Tax Case Notes newsletters Evolving to meet your needs TaxPartner utilizes the latest version of Folio®, which offers new functionality, including: sä Faster phrase searching sä Enhanced printing capabilities sä A customized interface that is less cluttered than the standard Folio interface sä Checkboxes in the Table of Contents that allows you to intuitively narrow a search to a specific section of the infobase sä TaxPartner now also features a Print Document button. Total tax solutions. Carswell has you covered. It’s our business to help make your business successful. TaxPartner is only one of the dozens of electronic and paper products offering Total Tax Solutions. Order # L90800-66961 $5816 (1 knowledge worker) DVD annual subscription Enterprise licence: Call for details 12 releases per year Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Core Income Tax (Federal) Library TaxPartner™ Basic Department of Finance Technical Notes Designed to Fit Your Hard Drive – And Your Budget TaxPartner Basic contains all of the basic tax information needed to meet your needs. TaxPartner Basic features the topically organized tax commentary of Ryan Keey as published in Carswell’s two-volume Canada Tax Manual. Canada Revenue Agency publications Contents Income Tax Legislation sä Income Tax Act sä Income Tax Application Rules sä Income Tax Regulations sä Remission Orders sä Proposed Changes to Income Tax Legislation sä History of Income Tax Legislation Canada Revenue Agency Publications sä Income Tax Folios sä Interpretation Bulletins sä Information Circulars sä Advance Tax Rulings sä Income Tax Technical News sä Registered Plans Division letters sä Guides sä More Canada Tax Manual by Ryan Keey David Sherman’s Notes sä The section-by-section annotations as contained in the Practitioner’s Income Tax Act, offering clear descriptions of how each provision has been amended, summaries of repealed provisions, preservation of rules affecting the cost base of property, explanations of conceptually difficult provisions, as well as cross-references to related provisions, forms and bulletins Indexes sä Cross-reference indexes to legislation, cases, commentary and Canada Revenue Agency publications sä Topical index to legislation Order # L90820-66961 $1006 (1 knowledge worker) DVD annual subscription (4 releases per year) Enterprise licence: Call for details Jurisdiction: Canada (Federal) Carswell TaxPartner™ Basic+ Designed to Fit Your Hard Drive – And Your Budget TaxPartner Basic+ features in-depth McCarthy Tétrault LLP analysis for each legislative provision (as published in the Canada Tax Service). sä sä sä sä sä sä sä Income Tax Folios Interpretation Bulletins Information Circulars Advance Tax Rulings Income Tax Technical News Registered Plans Division letters Guides Canada Tax Service - McCarthy Tétrault LLP Analysis David Sherman’s Notes sä The section-by-section annotations as contained in the Practitioner’s Income Tax Act, offering clear descriptions of how each provision has been amended, summaries of repealed provisions, preservation of rules affecting the cost base of property, explanations of conceptually difficult provisions, as well as cross-references to related provision, forms and bulletins Indexes sä Cross-reference indexes to legislation, treaties, cases, commentary and Canada Revenue Agency publications sä Topical index to legislation Order # L90830-66961 $2283 (1 knowledge worker) DVD annual subscription (4 releases per year) Enterprise licence: Call for details Jurisdiction: Canada (Federal) Carswell Tax Hyperion™ – Electronic Newsletter Edited by Bruce Russell (McInnes Cooper) Tax Hyperion is a monthly publication designed to inform tax specialists and general practitioners about recent developments in tax law and policy. Authoritative, Current and Insightful. Named for the Titan god of watching and observing, Tax Hyperion offers the unique perspectives and invaluable acuity of industry leaders. Every month you will receive expert analysis on law and policy developments in clear, concise articles written by experts at leading law firm, McInnes Cooper. In addition to depth, Tax Hyperion’s coverage is also broad, covering not only federal income tax issues, but also GST/HST and provincial tax issues - and so much more! Order # A20201-66961 $353 Annual subscription newsletter (electronic) A20201 12 issues per year included In subsciption price Jurisdiction: Canada (Federal) Carswell Contents Income Tax legislation sä Income Tax Act sä Income Tax Application Rules sä Income Tax Regulations sä Remission Orders sä Proposed changes to income tax legislation sä History of income tax legislation Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 21 Core Income Tax (Federal) Library New Edition Tax Times Tax Planning for You and Your Family 2015 Tax Times, a twice-monthly newsletter, provides the reader with a quick overview of recent tax developments in the area of federal income tax and significant provincial announcements. KPMG LLP, Paul B. Hickey, CPA, CA (Toronto), Peter J. Bangs, CPA, CA (Ottawa), and Carol Bethune, MA (Toronto) In Canada, taxes are one of the biggest obstacles to the creation and preservation of independent wealth. Whether you’re a student, a married or single parent, an executive or the owner-manager of your own business, this book offers practical, easy-to-understand strategies that can help you keep more of your hard-earned dollars and boost your family’s net worth. Up to date for 2015 by the tax and financial planning team at one of Canada’s largest professional services firms, KPMG, this year’s guide gives you the latest on federal and provincial tax credit amounts, and new information on: sä Upcoming changes to the taxation of testamentary trusts and estates sä Top marginal tax rates in every province for four types of income sä An updated round-up of HST and provincial sales tax rates in effect across Canada sä Changes to the income splitting tax on amounts received by minors sä More detailed requirements for reporting investments in foreign property sä Increase to the maximum amount eligible for the adoption expense tax credit sä New search and rescue volunteers tax credit Tax Planning for You and Your Family – your guide for saving money at tax time and all year round. Also available in French: Vous, votre famille et le fisc 2015 Custom covers available Put your logo on the front cover and give your clients a permanent reminder of your services. Call toll free 1-800-387-5164 and ask about our custom cover options. Order # 986397-66961 $25.95 11/14 softcover approx. 380 pages 978-0-7798-6397-6 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Included are recent case summaries, news and comments on the introduction and progress of bills, summaries of draft legislation and highlights of updates to Carswell’s Canada Tax Service and TaxPartner. Tax Times is a quick, economical way of keeping in touch with new developments in federal income taxation. Complimentary with subscriptions to the Canada Tax Service, TaxPartner, and the Canada Tax Manual. Order # A20192-66961 $336 Annual subscription newsletter 20192 (24 issues per year) Jurisdiction: Canada (Federal) Carswell Order # A20202-66961 $336 Annual subscription electronic newsletter 20202 (24 issues per year) Jurisdiction: Canada (Federal) Carswell New Edition Trust Tax Return Guide, 2015 Edition (T3) Grace Chow, CPA, CA, FCCA, FTIHK, TEP and Ian Pryor, LL.B., B.Comm, B.A., TEP Editor: Paula Ideias, B.A., LL.B., LL.M. The ultimate T3 guide, this concise and informative handbook is designed to provide you with detailed guidance on how to complete the T3 Trust Information and Income Tax Return. Relevant for lawyers, accountants, trust administrators, executors, trust officers, or anyone responsible for preparing a T3 Tax Return, this guidebook provides lineby-line instructions corresponding with the T3 Tax Return, as well as detailed explanation and commentary from the expert authors of what is required for the T3 Return. This guide also includes valuable Think About sections alerting the reader to consider questions and tax tips. Some of the topics covered in this guide include: sä Guidance on calculating income sä Summary and explanation of tax and credits sä Discussion of filing requirements sä $ISCUSSIONäOFäTAXäFILINGSäFORäNONRESIDENTäTRUSTSäAND foreign reporting In this edition, all tax rates have been updated and more tips have been added. www.carswell.com/taxreturn Order # 986431-66961 $43 01/15 softcover/coil approx. 160 pages 978-0-7798-6431-7 Jurisdiction: Canada (Federal) Carswell 22 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Core Income Tax (Federal) Library UFE Case Writing, A Guide To Essential Case Writing Skills For The Uniform Evaluation Jason Fleming, CPA, CA, M.Acc While the UFE (Uniform Evaluation) is changing to the CFE (Common Final Evaluation) in 2015, the importance of case writing skills will not change. UFE Case Writing, A Guide to Essential Case Writing Skills for the Uniform Evaluation is a comprehensive, concise, and easy-to-read textbook on case writing skills for the CPA professional exam. While most CPA students have the necessary technical and numerical skills needed to pass the exam, those who fail it typically have weak case writing skills. The consequences of failing can often be harsh, including a one-year wait to write again. In addition to providing advice to first-time writers, this Guide also includes advice for repeat writers. It is the only resource on the market that specifically targets case writing, an area that students often struggle with. With many years of providing CFE/UFE consulting services, the author provides coaching to students using tips and examples of how to properly time manage, prepare technically, and cope with the stress associated with writing. It is a comprehensive personalized study plan that helps students tailor study plans to focus on their weaknesses and improve their overall mental preparation and confidence when writing. Order # 984937-66961 $43 03/12 softcover approx. 175 pages 978-0-7798-4937-6 Biennial editions supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Nouvelle édition Vous, votre famille et le fisc 2015 KPMG LLP, Paul B. Hickey, CPA, CA (Toronto) , Peter J. Bangs, CPA, CA (Ottawa), et Carol Bethune, MA (Toronto) Au Canada, l’impôt est l’un des principaux obstacles à la création et à la conservation de la richesse personnelle. Que vous soyez étudiant, marié ou chef de famille monoparentale, dirigeant d’une société ou propriétaire exploitant une entreprise, vous trouverez dans cet ouvrage des techniques simples à comprendre et à appliquer qui pourront vous aider à économiser les dollars que vous avez durement gagnés et à accroître votre valeur nette votre patrimoine familiale. Un index complet, des renvois détaillés, des tableaux à jour des taux et crédits d’impôt fédéraux et provinciaux et des sommaires des principaux éléments de planification fiscale de chaque chapitre vous permettront de trouver rapidement les renseignements dont vous avez besoin. Mis à jour par l’équipe de planification fiscale et financière de KPMG, l’un des plus importants cabinets de services professionnels au Canada, le guide de cette année vous présente les nouveautés sur les montants des crédits d’impôts fédéraux et provinciaux ainsi que : sä Changements à venir à l’imposition des fiducies et des successions testamentaires sä Taux marginaux supérieurs dans chaque province pour quatre types de revenu sä Mise à jour du récapitulatif du taux de la TVH et du taux des différentes taxes de vente provinciales en vigueur au Canada sä Changements à l’impôt sur le revenu fractionné à l’égard de montants reçus par des mineurs sä Précision des exigences sur la déclaration de placements faits dans des biens étrangers sä Augmentation du montant maximum admissible au crédit d’impôt pour frais d’adoption sä Nouveau crédit d’impôt pour volontaires participant à des activités de recherche et de sauvetage Vous, votre famille et le fisc est le guide qui vous permettra d’économiser temps et argent pendant la période des impôt et tout au long de l’année. Également disponible en anglais : Tax Planning for You and Your Family 2015 No de commande 985432-66961 25,95 $ 11/14 couverture souple env. 400 pages 978-0-7798-5432-5 Volume annuel distribué en commande permanente Territoires : Canada (Fédéral/Québec) Carswell Other Related Titles Canadian Taxation of Life Insurance, Seventh Edition Page 52 Personal Tax, Estate, and Wealth Planning Library Taxation and Estate Planning Page 51 Personal Tax, Estate, and Wealth Planning Library Taxation of Foreign Affiliates Page 38 International Tax Library Taxation of Trusts and Estates: A Practitioner’s Guide 2015 Page 50 Personal Tax, Estate, and Wealth Planning Library Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 23 Corporate Tax Library New Edition Corporate Tax Return and Provisions Guide, 2015 Edition (T2) Ryan Keey, MAcc, CPA, CA Corporate Tax Returns and Provisions Guide, 2015 Edition is the most in-depth corporate tax return preparation product available on the market and is the only guide that covers both the preparation of the corporate tax provision for accounting purposes and the preparation of related corporate income tax returns in an integrated fashion. The comprehensive 15 chapter Guide will answer your questions on completing the federal T2 Corporation Income Tax Return (T2 return), the Quebec Corporation Income Tax Return (CO-17 return), and the Alberta Corporate Tax Return (AT1 return) and will assist in ensuring the income tax provision is prepared in accordance with the financial accounting standards. Tax professionals can also rely on the Guide to answer corporate tax questions throughout the year as the issues covered in the Guide extend far beyond tax return preparation. The Guide is arranged in an easy-to-use intuitive manner to reflect the corporate tax return and tax provision preparation processes. Text boxes and quick reference tables are used to highlight key concepts, tips, and traps. Extensive references are made to legislative provisions; court cases; corporate tax return schedules, page and line numbers; Canada Revenue Agency (CRA), Revenu Quebec, and Alberta Tax and Revenue Administration (ATRA) publications; IFRS, CICA and FASB tax accounting standards; and other relevant sources. Order # 986430-66961 $88 01/15 softcover approx. 1700 pages 978-0-7798-6430-0 Annual editions supplied on standing order subscription. Jurisdiction: Canada (Federal) Carswell Nouvelle édition Guide de l’impôt des sociétés, Édition 2015 (T2) Ryan Keey, MAcc, CPA, CA L’édition 2015 du Guide de l’impôt des sociétés (maintenant disponible en français) est l’outil de préparation de déclarations de revenus des sociétés le plus détaillé sur le marché et se veut le seul guide qui traite de la préparation de la provision pour impôt des sociétés aux fins comptables ainsi que de la préparation des déclarations de revenus des sociétés associées de façon intégrée. Le contenu approfondi du chapitre 15 répondra à la plupart des questions sur la façon de remplir la déclaration de revenus des sociétés (déclaration T2), la déclaration de revenus des sociétés du Québec (déclaration CO-17) et la déclaration de revenus des sociétés de l’Alberta (déclaration AT1), et à faire en sorte que la provision pour impôt soit préparée conformément aux normes comptables du FASB. Les fiscalistes peuvent 24 également se fier au Guide pour répondre aux questions liées à l’impôt des sociétés soulevées pendant l’année puisque les sujets couverts dans le Guide vont bien au-delà de la préparation des déclarations de revenus. Le Guide est présenté de manière conviviale et intuitive afin de refléter les processus de préparation des déclarations de revenus et des provisions pour impôt des sociétés. Des boîtes de texte et des aidemémoire sont utilisés pour mettre de l’avant les concepts, les conseils et les pièges clés. Vous y trouverez des références détaillées aux dispositions législatives, à la jurisprudence, aux annexes de la déclaration de revenus des sociétés, aux pages et aux numéros de lignes, aux publications de l’Agence du revenu du Canada (ARC), de Revenu Québec, de l’Alberta Tax and Revenue Administration (ATRA), aux normes comptables de l’IFRS, de l’ICCA et du FASB et à d’autres sources pertinentes. No de commande 986281-66961 88 $ 01/15 couverture souple env. 1800 pages 978-0-7798-6281-8 Volume annuel distribué en commande permanente Territoires : Canada (Federal/Fédéral) Carswell Canadian Resource Taxation Brian R. Carr, B.Sc., LL.B., and C. Anne Calverley, Q.C., B.A., LL.B. In an area that is constantly changing, you can’t afford to leave anything to chance. That’s why you need to keep this authoritative “resource” close at hand. In one convenient volume you get the straight answers on tax planning and compliance for the mining, and oil and gas resource sectors quickly and easily. The book discusses in detail the various expenses relating to resource taxation and the calculation of income and the claiming of deductions. It covers significant taxation areas such as flow-through shares and successor corporation rules. The handy table of cases, statutes key, and index are designed to provide you with reference tools to easily find the information you need. Contents:ä4ABLEäOFä#ASESäsä4ABLEäOFä3TATUTESäsä4HEä3TATUTORYä 3CHEMEäsä3UMMARYäOFä$EFINITIONSäANDä4ERMS sä4AXATIONä OFä2ESOURCEä2EVENUESäsä$EDUCTIONäOFä%XPENDITURESäsä $EPLETIONäANDä/THERä!LLOWANCESäsä2ESOURCEä!LLOWANCEä sä3UCCESSORä#ORPORATIONä2ULESäsä&LOW4HROUGHä3HARESäsä #ORPORATEä2EORGANIZATIONSäsä0ARTNERSHIPSäsä*OINTä%XPLORATIONä #ORPORATIONSäsä0ARTä)8ä4AXäsä0ARTä8))ä4AXäsä0ARTä8))ä4AXäsä 1UALIFYINGä%NVIRONMENTALä4RUSTSäsä)NDUSTRIALä-INERALä-INESä sä0ROSPECTORSäANDä'RUBSTAKERSäsä#ARRYINGä/Nä"USINESSäINäAä &OREIGNä*URISDICTIONäsä$EBTä&ORGIVENESSäsä)NDEX Order # 9574809-66961 $489 2 volume looseleaf supplemented book 0-459-57480-9 (2-3 releases per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Corporate Tax Library New Taxation of Canadian Mining Introduction to Resource Taxation in Canada Ian J. Gamble, B.Sc., LL.B. C. Anne Calverley, Q.C., B.A., LL.B. and Brian R. Carr, B.Sc., LL.B. Introduction to Resource Taxation in Canada is an introductory guide to the taxation of the Canadian resource industry. The authors of the definitive reference work, Canadian Resource Taxation, have written this convenient portable volume to provide a straightforward overview of taxation of the Canadian mining, oil and gas, and renewable energy resource sectors. This book discusses the various expenses related to resource taxation, and the calculation of income and the claiming of deductions. It also covers significant taxation areas such as mergers and acquisitions and investment in the resource sectors, both domestic and foreign, in a cogent and concise manner. Order # 986354-66961 $95 06/14 softcover approx. 422 pages 978-0-7798-6354-9 Annual editions supplied on standing order subscription. Jurisdiction: Canada (Federal) Carswell Taxation of Mutual Fund Trusts and Corporations in Canada Taxation of Canadian Mining is a comprehensive analysis of the taxation and financing of Canadian mining income throughout the various stages of the mining operation. It covers both federal and provincial research and development initiatives as they affect the mining industry. All mining tax issues are examined both from a legal and accounting perspective. Content includes discussion in plain language of the following topical areas: mineral property interests, taxpayer classification, exploration and development, capital cost allowance, provincial levies and resource allowance, reclamation funding, tax rate and tax credits, sale of mining properties, successor rules, corporate reorganizations, partnerships, flow-through shares, provincial income taxes, provincial mining taxes, industrial minerals, foreign exploration and mining, and the General Anti-Avoidance Rule (GAAR). The work also includes a topical index, a glossary of mining terms and a table of cases. Order # 928133X-66961 $463 1 volume looseleaf supplemented book 0-459-28133-X Anticipated upkeep cost – $137 per supplement (1 supplement per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Mitchell Thaw, B.Sc., LL.B. Guide to the Taxation of R&D Expenses Taxation of Mutual Fund Trusts and Corporations in Canada is a comprehensive treatment of the Canadian income tax laws applicable to mutual fund trusts, corporations and mutual fund-related products commonly found in the capital markets. The focus is on the taxation issues governing the mutual fund industry which are complex, substantial, everchanging and largely unexplored in a single publication. Earl Viner This book serves as (1) a synopsis on trust law and the taxation of trusts and corporations and (2) a detailed treatise on the technical aspects of the Income Tax Act governing the structuring of mutual funds as well as the practical issues that all practitioners in these areas must know. The supplemented format of the book ensures that the work is updated to reflect ongoing developments in the area of mutual fund trusts and corporations. Order # 9279440-66961 $305 1 volume looseleaf supplemented book 0-459-27944-0 Anticipated upkeep cost – $131 per supplement (1 supplement per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell A groundbreaking, in-depth handbook that guides the reader through all the Canada Revenue Agency procedures for filing a research and development expense claim. The Guide offers Canadian tax practitioners access to crucial insights and strategies, from an author with many years of direct experience in this area. This unique desktop reference brings together all of the relevant R&D policies and procedures of the government of Canada. It not only explains the tax aspects of the R&D claim, but also guides you, step-by-step, through the technical documentation necessary to support the claim. The guide includes a Provincial Incentives chapter that describes the programs in place for each province to encourage R&D initiatives through tax incentives. Contentsä(OWäTOä"ENEFITäFROMäTHEä2$ä2ULESäsä2$ä #OMPARATIVESäBYä)NDUSTRYä3ECTORäsä7HATäISä2$äsä 4ECHNICALä$OCUMENTATIONä2EQUIREMENTSäsä4AXä!CCOUNTINGä 2EQUIREMENTSäsä4AXä2EVIEWänä2$ä)SSUESäsä#URRENTä )NTERPRETATIONä$IFFICULTIESäsä&INANCIALä3TATEMENT!CCOUNTINGä 2EQUIREMENTSäANDä4AXä2ETURNä!DJUSTMENTSäsä4AXä0LANNINGä 3TRATEGYä)DEASäsä0ROVINCIALä)NCENTIVESäsä#ASEä#OMMENTARIESäsä 'OVERNMENTä0UBLICATIONSäsä#ASEä3TUDY Order # 9573187-66961 $470 3 volume looseleaf supplemented book 0-459-57318-7 Anticipated upkeep cost – $143 per supplement (3-4 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 25 Corporate Tax Library The Taxation and Financing of Aboriginal Businesses in Canada Merle Alexander, B.A., LL.B. The participation of First Nations in mainstream corporate Canada is well underway. There is agreement within the business, legal and accounting communities that a better understanding of the economic and tax related issues is required. Carswell has the first consolidated, comprehensive treatment of Aboriginal tax issues in one source for the professional. The Taxation and Financing of Aboriginal Businesses in Canada is the first information source to provide extensive commentary and analysis on the following: Aboriginal and government PERSPECTIVEäONäTREATYäINTERPRETATIONäsä#RITERIAäFORä)NDIANä TAXäEXEMPTIONäsä!PPLICATIONäOFäIndian ActäTAXäEXEMPTIONäsä 4AXATIONäOFäREALäPROPERTYäsä$EVELOPMENTäOFä)NDIANäLANDäsä Taxation of other Aboriginal groups including Inuvialuit, )NUITäANDä-£TISäsä4AXäPLANNINGäFORä)NDIANS Taxation of Farmers and Fishermen Gary H. Munro, B.A., CPA, CA and Kurt Oelschlagel, B.A., FCPA, FCA, TEP A practical, comprehensive tax guide for professional advisors of taxpayers carrying on a farming or fishing business. This desktop reference has all the information you need in one place. Includes chapters on how the GST applies to farmers and fishermen, information on Farm Partnerships and Farm Corporations, Inter Vivos Transfers of Farm Property, and Transfers of Farm Property on Death. Numeric examples help demonstrate complex calculations and provide a reliable source for computation. Includes an index for quick reference, and an Appendix with all relevant tax forms reproduced in full for easy reference. Order # 8202393-66961 $423 1 volume looseleaf supplemented book 0-88820-239-3 Anticipated upkeep cost – $141 per supplement (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Order # 9574795-66961 $513 2 volume looseleaf supplemented book 0-459-57479-5 Anticipated upkeep cost – $126 per supplement (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Taxation of Real Estate in Canada This work provides a comprehensive transactional treatment of the income tax and GST implications of various real estate-related activities. The tax considerations in acquiring, developing, leasing and disposing of real estate are systematically canvassed. Written in clear, concise language by a leading tax authority, the work explores important tax planning opportunities and potential pitfalls. Specialized topics are examined separately in individual CHAPTERSäINCLUDINGäsäINTERNATIONALäCONSIDERATIONSä säREORGANIZATIONäOFäREALäESTATEäHOLDINGSäsäESTATEäPLANNINGäsä PERSONALäUSEäREALäESTATEäsäSYNDICATIONäOFäREALäESTATEäsäLANDä TRANSFERäTAXäsäTHEäIMPACTäOFäTHEä'34 Corporate Tax Centre Sharpen Your Corporate Tax Instincts With Powerful Research Tools Within Corporate Tax Centre we provide practical Tools and Solutions such as calculators, checklists, tax rate tables, and schedule and trackers. When this is combined with the valuable information we gather from multiple sources, it helps the busy tax professional to save time and effort and reduce the risk of errors and omissions. Corporate Tax Centre enables tax professionals to accomplish more in less time, increasing productivity, reducing costs and ultimately improving the bottom line. See page x for full product details. Charts and specific examples are used to illustrate important tax strategies. A complete selection of the Canada Revenue Agency’s Interpretation Bulletins dealing with the tax treatment of real estate transactions is included, as well as relevant forms. Order # 9575996-66961 $427 1 volume looseleaf supplemented book 0-459-57599-6 (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell 26 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Corporate Tax Library Les règles d’équité en droit fiscal québécois et canadien La responsabilité des administrateurs pour les déductions à la source Normand Bérubé Thierry Dorval Les fonctionnaires disposent de pouvoirs discrétionnaires qu’ils peuvent exercer à la demande d’un contribuable ou d’un mandataire dans le cadre de mesures favorisant l’équité en matière fiscale. Cet ouvrage a pour but de décrire ces mesures fiscales et de commenter leur application en droit québécois et canadien. L’auteur y traite du rôle de la Cour fédérale du Canada dans le contexte de l’examen judiciaire d’une décision rendue par le ministre du Revenu national, ainsi que du rôle particulier de la Cour canadienne de l’impôt à l’égard de la défense de diligence raisonnable dans le contexte de l’imposition automatique de pénalités lors de l’émission d’une cotisation. Les mesures fiscales adoptées par le ministère du Revenu du Québec et l’historique de ces modifications afin d’harmoniser la législation québécoise avec les mesures fédérales sont aussi commentées. Cet ouvrage décrit et commente les règles énoncées aux articles 227.1 de la Loi de l’impôt sur le revenu et 24.0.1 de la Loi sur le ministère du Revenu. Après un bref historique de ces dispositions légales, l’auteur présente les conditions d’application, puis analyse les moyens pouvant permettre de prévenir les réclamations gouvernementales en cette matière. Enfin, il étudie les moyens de défense pouvant être invoqués par un administrateur lorsqu’il est poursuivi. Puisque tous les administrateurs d’une société en défaut peuvent être poursuivis solidairement pour les déductions non remises par cette société, tout individu songeant à occuper une telle charge aura donc avantage à connaître les règles légales présentées dans cet ouvrage, ainsi que leur interprétation jurisprudentielle et doctrinale. No de commande 9267892-66961 47 $ 06/01 couverture souple 164 pages 0-459-26784-1 Territoires : Canada (Fédéral) Carswell Collection Les précis de fiscalité 12/01 couverture souple 142 pages 0-459-26789-2 Territoires : Canada (Fédéral) Carswell Collection Les précis de fiscalité No de commande 9267841-66961 47 $ Other Related Titles Canadian Taxation of Life Insurance, Seventh Edition Compensation and Tax Strategies Page 52 Page 1 Personal Tax, Estate, and Wealth Planning Library Accounting and Auditing Practice Library Taxation and Estate Planning Page 51 Personal Tax, Estate, and Wealth Planning Library Taxation of Trusts and Estates: A Practitioner’s Guide 2015 Page 50 Personal Tax, Estate, and Wealth Planning Library Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 27 Governance, Risk and Compliance Accountants’ Liability in Canada Ronald Foerster, B.A., LL.B. Accountants’ Liability in Canada is the only work of its kind that addresses specifically and exclusively the civil liability of accountants in contract, negligence and fiduciary law. Written by Ronald Foerster, a leading practitioner in the area of Commercial Litigation, Accountants’ Liability in Canada offers a thorough explanation of the development of the law in Canada, England and the U.S.A., as well as a comprehensive explanation of the current state of the law in Canada. In order to further enhance accessibility, a CD-ROM containing the full-text of most of the case law cited in the book is also available. Cases on the CD-ROM may be accessed in three ways: by the Table of Cases, which contains an alphabetical list of all cases on the disk; by expanding the alphabetically broken down list of all cases and by means of the search template. The CD-ROM is updated annually. Order # 9240226-66961 $358 2 volume looseleaf supplemented book + CD-ROM 0-459-24022-6 Anticipated upkeep cost – $357 per supplement (4-6 supplements per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell Business Legal Adviser Gary Rossiter A practice-oriented how-to guide to business transactions including planning and preparation of supporting documentation. Features commentary, materials and PRECEDENTSäCOVERINGäsäBUYINGäANDäSELLINGäAäBUSINESSä säFAMILYäTRUSTäsäSHAREHOLDERSäBUYSELLäAGREEMENTä sä)NVESTMENTä#ANADAäsäTAXäIMPLICATIONSäOFäAäBUSINESSä PURCHASESALEäsäINCORPORATIONäsäEXECUTIVEäCOMPENSATIONä säEMPLOYMENTäLAWäsäREFERENCEäTOäPERTINENTäSECTIONSäOFäTHEä Income Tax ActäANDä)NTERPRETATIONä"ULLETINSäsäEXTENSIVEä number of forms. What Directors Need to Know: Corporate Governance Carol Hansell, B.A., M.A., LL.B., M.B.A. Written for directors by Canada’s leading expert in corporate governance, this invaluable resource introduces directors to basic concepts in corporate governance, with particular emphasis on their own duties and responsibilities. It explains the elements of corporate governance and the roles of each of the players in the governance process. The author provides a concise overview of the basics of being a director, including the division between the board and management, the elements of board decision making, how a corporation selects its directors, what to consider before joining a board and when to resign from a board. Also described are the basic duties of every director – the fiduciary duty and duty of care, how directors exercise due diligence and how their decisions are protected by the business judgment rule. In addition, the author explains how directors can be subject to personal liability and what they can do to protect themselves. Full of real-life examples that will help directors to see how legal and best practice standards are applied, this book explains complex legal concepts in a way that every director will understand and details current best practice standards. Order # 9284274-66961 $64 08/03 softcover approx. 170 pages 0-459-28427-4 Jurisdiction: Canada (National) Carswell Order # 820194X-66961 $365 3 volume looseleaf supplemented book 0-88820-194-X Anticipated upkeep cost – $265 per supplement (8-10 supplements per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell 28 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Indirect Tax Library New Edition Canada GST Service Practitioner’s Goods and Services Tax Annotated with Harmonized Sales Tax 2014, 30th Edition David M. Sherman, B.A., LL.B., LL.M. David M. Sherman, B.A., LL.B., LL.M. The primary information related to GST is all contained in this one handy, softcover volume – the complete, authoritatively updated texts of the GST, HST and non-GST portions of the Excise Tax Act and Regulations, augmented by draft legislation, GST-related Remission Orders and Technical Notes – all cross-referenced with detailed annotations to related provisions, definitions, case annotations summarizing each case’s relevance, memoranda, technical information bulletins, policy papers, forms, history and much more. The book also features a Topical Index, newly updated, comprising more than 13,000 separate line entries with extensive references to all legislation, regulations and Canada Revenue Agency publications. New in this edition sä (Enacted) Budget Bill C-31, Economic Action Plan 2014 Act, No. 1, Royal Assent June 19, 2014 as S.C. 2014, c. 21 sä Bill C-43, Economic Action Plan 2014 Act, No. 2 (First Reading October 23, 2014), incorporating Draft Legislation of April 8, 2014 and August 29, 2014 (as proposed in the Notice of Ways and Means Motions of October 10, 2014 and October 20, 2014) Thomson Reuters ProView™ Experience our interactive book on your iPad, Android and desktop apps or web browser.* You can access Practitioner’s Goods and Services Tax Annotated with Harmonized Sales Tax by purchasing the eBook or eBook and print bundle. Powered by the Thomson Reuters ProView™ app, our eBook gives you the freedom and flexibility to work wherever and whenever you want. Visit www.carswell.com/proview for more information. * Thomson Reuters ProView is not applicable to bookstores, academic institutions, and students. iPad is a trademark of Apple Inc. Android is a trademark of Google Inc. Print Order # 986413-66961 $139 11/14 softcover approx. 2070 pages 978-0-7798-6413-3 New editions supplied twice per year on standing order subscription ProView Only Order # A23667-142ON-66961 $139 Print + ProView Order # L7798-6413BE-66961 $166 Jurisdiction: Canada (Federal) Carswell The widely acclaimed, acknowledged leading reference work on Canada’s Goods and Services Tax and Harmonized Sales Tax, with: sä Full text of the GST and HST provisions of the Excise Tax Act, Schedules and Regulations, incorporating all amendments, fully annotated with related provisions, definitions, regulations and forms sä Department of Finance Technical Notes discussing all enactment and amendments since 1990 sä David Sherman’s detailed, clear and piercing commentary TOäEACHäPROVISIONäOFäTHEä'34äLEGISLATIONä0ARTSä6)))äANDä)8ä ANDä3CHEDULESä68äOFäTHEäExcise Tax Act). Mr. Sherman’s in-depth Analysis, frequently quoted by the Tax Court of Canada judges, does the following: – simplifies the complex GST legislation, showing how the pieces fit together – takes you step-by-step through the conditions necessary for the provision to apply – clarifies the meaning of the provision, and identifies any ambiguities and assessment or enforcement problems – points out errors in the Department of Finance Technical Notes – suggests creative interpretations of the provision and offers planning tips – discusses in detail all relevant case law that interprets or applies the provision – cites all relevant published articles and papers which discuss the provision – reproduces portions of other relevant legislation (e.g. portions of the Income Tax Act) and of the Regulations – reproduces relevant portions and cites all relevant CRA publications such as GST Memoranda, Technical Information Bulletins, Policy Statements, Info Sheets, Guides and internal Headquarters letters that interpret the provision – discusses and analyzes pending amendments. sä #OMPREHENSIVEäEXPERTä4OPICALä)NDEXäPREPAREDäBYä David Sherman sä &ULLäTEXTäOFäALLä#ANADAä2EVENUEä!GENCYä'34ä-EMORANDAä Policies, Technical Information Bulletins, Info Sheets, and “Excise and GST/HST News”, and all Department of Finance and CRA news release relating to the GST sä &ULLäTEXTäOFäPENDINGäAMENDMENTSäINCLUDINGäPROPOSEDäORä draft legislation, with detailed commentary sä &ULLäTEXTäOFäRELATEDäLEGISLATIONäSUCHäASäTHEäExcise Act, Customs Act, Interpretation Act, Canada Revenue Agency Act, and the non-GST portions of the Excise Tax Act sä $AVIDä3HERMANSäTWICEMONTHLYäNEWSLETTERäGST & HST Times, giving you the latest on “What’s New in GST” sä Selected excerpts from the CRA’s GST “Q & A” online database. Order # 820406X-66961 $1740 20 volume looseleaf annual subscription service 0-88820-406-X 24 bi-weekly releases annually Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 29 Indirect Tax Library Canada GST Service Primary Canada GST Cases David M. Sherman, B.A., LL.B., LL.M. Editor: David M. Sherman, B.A., LL.B., LL.M. The essential statutory material relating to the Goods and Services Tax Contents include: sä Full text of the GST and HST provisions of the Excise Tax Act, Schedules and Regulations, incorporating all amendments, fully annotated with related provisions, definitions, regulations and forms sä Comprehensive, expert Topical Index prepared by David Sherman sä Full text of all Canada Revenue Agency GST Memoranda, Technical Information Bulletins, Info Sheets, and “Excise and GST/HST News”, and all Department of Finance and CRA news release relating to the GST sä Full text of pending amendments including proposed or draft legislation, with detailed commentary sä All Department of Finance Technical Notes since 1997 sä Full text of related legislation such as the Excise Act, Customs Act, Interpretation Act, Canada Revenue Agency Act, and the non-GST portions of the Excise Tax Act sä David Sherman’s twice-monthly newsletter, GST & HST Times, giving you the latest on “What’s New in GST?” The Goods and Services Tax is a complex tax that requires extensive and ongoing interpretation by the Courts. The GST has generated many volumes of case law since being introduced in 1991. Binders P1 to P7 and P - Historical Order # 9573659-66961 $729 9 volume looseleaf annual subscription service 0-459-57365-9 Jurisdiction: Canada (Federal) Carswell Canada GST Service Commentary David M. Sherman, B.A., LL.B., LL.M. David Sherman’s detailed, clear and piercing commentary to EACHäPROVISIONäOFäTHEä'34äLEGISLATIONä0ARTSä6)))äANDä)8äANDä 3CHEDULESä68äOFäTHEäExcise Tax Act). Mr. Sherman’s in-depth Analysis, frequently quoted by the Tax Court of Canada judges, does the following: sä Simplifies the complex GST legislation, showing how the pieces fit together sä Takes you step-by-step through the conditions necessary for the provision to apply sä Clarifies the meaning of the provision, and identifies any ambiguities and assessment or enforcement problems sä Points out errors in the Department of Finance Technical Notes sä Suggests creative interpretations of the provision and offers planning tips sä Discusses in detail all relevant case law that interprets or applies the provision sä Cites all relevant published articles and papers which discuss the provision sä Reproduces portions of other relevant legislation (e.g. portions of the Income Tax Act) and of the Regulations sä Reproduces relevant portions and cites all relevant CRA publications such as GST Memoranda, Technical Information Bulletins, Policy Statements, Info Sheets, Guides and internal Headquarters letters that interpret the provision sä Discusses and analyzes pending amendments. Canada GST Cases has been there from the beginning. This case reporter deals exclusively with decisions relating to the GST, and since 1992 has reported over 2,000 cases with David Sherman’s detailed commentary on every one Features include: sä Full text of every Tax Court of Canada, Canadian International Trade Tribunal, Federal Court, and Supreme Court of Canada decision on GST appeals sä Full text of every reported provincial court decision relating to the GST sä David Sherman’s detailed and insightful editorial comment on every case. Mr. Sherman relates the case to other decisions, points out analysis and legislation not mentioned by the Court, and pulls no punches in his critical analysis of each judgment, drawing attention to any flaws in the Court’s reasoning. His editorial comments are frequently cited and quoted by the Courts sä Comprehensive indexing tools, permitting research by (i) section number of the legislation or regulation cited; (ii) case cited in the judgment; (iii) David Sherman’s expert, exhaustive Topical Index Order # A20240-66961 $723 1 volume looseleaf annual subscription service 1192-759X Bound volumes supplied on standing order subscription or may be ordered separately Jurisdiction: Canada (Federal) Carswell Canadian Value-Added Taxation – A Practitioner’s Guide This guide has been prepared to assist Canadian businesses and non-specialists in complying with the complex requirements of the Goods and Services Tax (GST). This includes other provincial indirect taxes (such as Provincial Sales Tax and Retail Sales Tax) that have harmonized with the GST. It is intended to provide a clear understanding of how the GST and HST work, and what procedures are generally required of GST registrants and organizations eligible for rebates. Order # 9362976-66961 $262 1 volume looseleaf supplemented book 0-459-36297-6 (3-4 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Binders C1 to C11 Order # 9573640-66961 $1233 11 volume looseleaf annual subscription service 0-459-57364-0 Jurisdiction: Canada (Federal) Carswell 30 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Indirect Tax Library GST Partner Editor: David M. Sherman, B.A., LL.B., LL.M. GST Partner is your exclusive source for section-by-section annotations of the legislation (Excise Tax Act and all GST regulations), including well-known tax authority David Sherman’s analysis of each notable provision. This highly regarded feature provides insight into the intended meaning of the provision, explains how the provision operates in conjunction with other sections, discusses the relevant case law in detail, suggests creative interpretations and planning tips, highlights pending amendments, and more. GST Partner contains: sä Full text of the legislation and regulations sä Section-by-section annotations including detailed commentary sä Full text of Department of Finance news releases and Canada Revenue Agency GST Memoranda, Technical Information Bulletins and Policy Statements sä All GST forms (in pdf and MS Word formats) sä Full text of pending amendments, including proposed or draft legislation sä Full and complete history of past amendments to the Excise Tax Act sä Full text of related legislation, including the GST and non-GST portions of the Excise Tax Act sä Full text of pending amendments, including proposed or draft legislation sä Full and complete history of past amendments to the Excise Tax Act sä Contents of Carswell’s complete Canada GST Service sä Expert and authoritative commentary by David Sherman via his newsletters GST & HST Times and GST & HST Case Notes sä Expert commentary and opinion from the Tax Executives Institute, the C.D. Howe Institute, and the tax professionals we collectively call The Tax Practitioner’s Forum Detailed licensing information and multiple-site pricing available by calling Customer Relations at 1-800-387-5164 or 416-609-3800. Also available on Taxnet Pro™ Order # L94400-66961 $1729 (1 knowledge worker) DVD annual subscription L94400 (Updated 12 times annually) Jurisdiction: Canada (Federal) Carswell GST Partner Basic A smaller version of GST Partner, GST Partner Basic meets the information needs of practitioners who do not require the GST Cases and the detailed, in-depth commentary of GST Partner. GST Partner Basic includes: sä Full text of the GST legislation (Excise Tax Act and all GST regulations) and regulations sä Section by section annotations sä Full text of Department of Finance news releases and Revenue Canada GST Memoranda (including the New Series), Technical Information Bulletins and Policy Statements sä All GST forms (in pdf and MS Word formats) sä Full text of related legislation, including the GST and nonGST portions of the Excise Tax Act sä Full text of pending amendments, including proposed and draft legislation GST Partner Basic provides all the functionality of Carswell’s other Windows-based DVD products and is updated quarterly. Detailed licensing information and multiple-site pricing available by calling Customer Relations at 1-800-387-5164 or 416-609-3800. Also available on Taxnet Pro™ Order # L94420-66961 $670 (1 knowledge worker) DVD annual subscription L94420 (Updated quarterly) Jurisdiction: Canada (Federal) Carswell GST Special Releases All Federal GST Notice of Ways and Means Motions, draft legislation, Federal Budgets and relevant discussion papers are reproduced as they occur and are sent to you in convenient booklet form. Order # A20289-66961 $230 Annual subscription newsletter A20289 Jurisdiction: Canada (Federal) Carswell GST & Commodity Tax Barry Hull, BPE A must-have for every tax practice Give your tax practice the edge and stay on top of current developments in GST, PST, Customs and other commodity taxes with Canada’s leading independent newsletter on commodity tax issues, the only monthly newsletter with full commodity tax coverage. GST & Commodity Tax newsletter is published 10 times annually for tax professionals in industry and public practice. Each issue includes: sä Commentary on the latest cases, including practical insights on the decision’s impact on business; sä Articles on recent GST, PST and Customs policies; sä Coverage of budgets and other legislative changes; sä Papers on key issues like harmonization and prospects for a provincial VAT; sä Front line stories highlighting issues that will affect your business and your clients; sä Offshore features from Europe, Australia and the US; sä Thumbtax: a list of interesting and relevant seminars and conferences. All articles are written by Canada’s leading commodity tax lawyers, accountants, tax recovery professionals and consultants, who ensure that each issue is packed with timely and relevant information you need for your practice. Order # A20159-66961 $410 Annual subscription newsletter 0847-3528 (10 issues per year) Jurisdiction: Canada Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 31 Indirect Tax Library GST & HST Case Notes New Edition David M. Sherman, B.A., LL.B., LL.M. 2014 GST Memoranda, Bulletins, Policies & Info Sheets, 21st Edition A newsletter summarizing and commenting on the latest Court cases relating to the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST), as published in the Canada GST Cases. These are not just GST or HST appeals, but also contract, bankruptcy and other disputes where the GST or HST is at stake. David Sherman’s penetrating and insightful comments keep you up on the latest in what the Courts have had to say about the GST/HST. Mr. Sherman summarizes each decision and places it in context, relates it to other decisions and legislation not mentioned by the Court, and pulls no punches in his critical analysis of each judgment. Complimentary with a subscription to Canada GST Cases (looseleaf). Order # A20220-66961 $230 Annual subscription newsletter A20220 (10 issues per year) Jurisdiction: Canada Carswell GST & HST Times David M. Sherman, B.A., LL.B., LL.M. GST Memoranda, Bulletins Policies & Info Sheets, 21st Edition provides the complete text of all GST Memoranda, GST/HST New Memoranda Series, Technical Information Bulletins, Policy Statements and Info Sheets (including draft documents) released by the Canada Revenue Agency (CRA) with respect to the Goods and Services Tax (GST) and Harmonized Sales Tax (HST). The Work includes extensive annotations, editorial comments and footnotes to assist the reader in understanding and crossreferencing the information contained in the CRA documents. Insightful annotations and comprehensive cross-referencing of government documents make this an indispensable resource for the time-conscious tax professional. Updated annually with all essential GST administrative documents to ensure compliance, this work comes complete with useful finding tools such as a sectional look-up table and an exhaustive topical index. David M. Sherman, B.A., LL.B., LL.M. Order # 986206-66961 $179 Newsletter published 24 times per year that keeps you up to date on the latest GST and HST (Harmonized Sales Tax) developments. Each issue includes “What’s New in GST and HST?” and “What’s New in the Canada GST Service?” Also includes recent case summaries, GST/HST research tips, announcements of new Canada Revenue Agency policy, excerpts from press releases, analysis of current issues, comments from readers and other “insider” news on the GST. Plus David Sherman’s famous “Quote of the Week.” Nouvelle édition Complimentary with a subscription to the Canada GST Service or GST Partner. Order # A20224-66961 $235 Annual subscription newsletter A20224 (24 issues per year) Jurisdiction: Canada (Federal) Carswell 06/14 softcover approx. 3200 pages 978-0-7798-6206-1 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell La Loi du Praticien − TPS-TVQ – 19e édition 2014 – Loi annotée Étienne Gadbois, LL.B., M.Juris (Oxford), LL.M. La Loi du Praticien – TPS-TVQ vous offre, dans un format pratique, un aperçu complet des systèmes fiscaux de la TPS et des taxes à la consommation du Québec. Les textes de lois sur la TPS, la TVH (taxe de vente harmonisée), la TVQ (bilingue) et les autres taxes à la consommation (carburants, tabac, etc.) sont enrichis des règlements pertinents, des modifications proposées (incluant les plus récentes modifications budgétaires et celles annoncées dans les bulletins d’information) et d’un éventail complet d’annotations. Cet ouvrage présente, sous chaque disposition législative : sä Les commentaires d’Étienne Gadbois fournissant, sous forme d’annotations concises, des explications sur la législation; sä Des notes historiques complètes avec les versions antérieures intégrales;Les articles liés, avec explication de la pertinence; sä La concordance fédérale ou provinciale, selon le cas;Des références aux documents pertinents (règlements, décrets de remise, formulaires, jurisprudence, mémorandums, bulletins d’information technique, énoncés de politique). La nouvelle édition de TPS/TVQ inclura toutes les modifications apportées à la Loi sur la taxe d’accise par la sanction royale des projets de loi C-5 (L.C. 2014, c. 13) et C-31 (L.C. 2014, c. 20). Elle inclura aussi toutes les modifications proposées à la Loi sur la taxe de vente du Québec par le Budget du 4 juin 2014, ainsi que la mise à jour des commentaires de l’auteur. 32 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Indirect Tax Library Thomson Reuters ProView™ Accédez dès maintenant à La Loi du Praticien – TPS-TVQ en livre numérique à partir de nos applications pour iPad, Android ou pour ordinateur de bureau, ou directement à partir de votre navigateur Web. Grâce à l’application Thomson Reuters ProView™, vous aurez la liberté et la souplesse de travailler où vous voulez et quand vous le désirez. Pour obtenir plus de renseignements au sujet de ProView, rendez-vous à l’adresse www.carswell.com/produits/ thomson-reuters-proview/. * Les options ProView ne s’appliquent pas aux librairies, aux établissements d’enseignement et aux étudiants. iPad est une marque de commerce d’Apple Inc. Android est une marque de commerce de Google Inc. No de commande 985433-66961 118 $ 11/14 couverture rigide env. 3075 pages 978-0-7798-5433-2 Deux éditions par année distribuées en commande permanente Livre numérique ProView No de commande A23664-19ON-66961 118 $ Livre imprimé + Livre numérique ProView No de commande L7798-5433BE-66961 130 $ Territoires : Canada (Fédéral) Carswell Solutions fiscales – Taxes à la consommation Le DVD Solutions Fiscales – Taxes à la consommation couvre les taxes à la consommation fédérales et provinciales. Cette série offre en français le texte intégral des lois et règlements fédéraux et québécois en matière de taxes à la consommation, incluant les annotations d’Étienne Gadbois relatives aux dispositions de la Loi sur la taxe d’accise et de la Loi sur la taxe de vente du Québec, les textes de Marc Papillon et Robert Morin sous la rubrique Analyses/Commentaires Fédéral ainsi que les résumés de jurisprudence relatifs à la Loi sur l’administration fiscale de Daniel Cantin et d’Isabelle Tremblay sous la rubrique Analyses/Commentaires - Québec. On y retrouve également différents types de documents, notamment, les budgets fédéraux et québécois, les conventions fiscales relatives à l’administration de la TPS et de la TVQ entre le Québec et le Canada, la jurisprudence récente des tribunaux du Québec, les notes historiques complètes de la législation québécoise et les notes explicatives de la législation provinciale et fédérale, les publications gouvernementales fédérales et québécoises (Bulletins et Lettres d’interprétation, Guides et brochures de l’ARC, Circulaires d’information, etc.), des décrets de remise ainsi que les tables de concordances entre la LTA et la LTVQ. No de commande L98460-66961 1086 $ 06/98 DVD L98460 Service annuel de mises à jour Territoires : Canada (Fédéral) Carswell Nouvelle édition La Loi du Praticien - Loi sur l’administration fiscale 2014, 14e édition – Loi annotée Daniel Cantin et Isabelle Tremblay La législation en matière d’application et d’exécution des lois fiscales québécoises se retrouve dans une seule loi : la Loi sur l’administration fiscale. Il est donc essentiel pour tout praticien fiscaliste de bien en connaître le fonctionnement. Unique sur le marché, l’ouvrage La Loi du Praticien – Loi sur l’administration fiscale, 14e édition offre un examen complet de la Loi sur l’administration fiscale et de ses règlements d’application. Le texte intégral de la Loi y est reproduit en français et en anglais, suivi des références autant gouvernementales et doctrinales que jurisprudentielles, ainsi que des commentaires des auteurs. C’est le point de départ idéal de toutes vos recherches. Cette 14e édition comprend toutes les modifications apportées à la Loi sur l’administration fiscale et à diverses lois connexes à la suite de la sanction du projet de loi 18 (L.Q. 2013, c. 10) ainsi que toutes les modifications apportées au Règlement sur l’administration fiscale par le Décret 701-2013 du 19 juin 2013 et le Décret 229-2014 du 5 mars 2014. No de commande 985419-66961 152 $ 07/14 couverture rigide 1000 pages 978-0-7798-5419-6 Volume annuel distribué en commande permanente Territoires : Canada (Fédéral) Carswell Practitioner’s Guide to Retail Sales Tax and the Transition to Harmonized Sales Tax 2010 Edition Ryan Keey, MAcc, CPA, CA The Practitioner’s Guide to Retail Sales Tax and the Transition to Harmonized Sales Tax covers all issues related to RST, including the wind-down of RST and the adoption of HST in British Columbia and Ontario. This edition includes all five 2010 provincial budgets – British Columbia, Ontario, Manitoba, PEI, and Saskatchewan – and two new chapters have been added to cover the introduction of HST in British Columbia and Ontario. This Guide is designed to allow users to maximize opportunities for refunds and rebates and to understand the rules to support positions on audits. The latest information on harmonization rules in B.C. and Ontario is provided and the Guide also explains how provincial RST works in the three Canadian provinces that continue to impose the tax (an extensive discussion of RST as it applied in B.C. and Ontario up to July 1, 2010 is also provided). The Guide contains practical commentary, advice, examples and supporting material to assist in managing all types of provincial sales tax issues. The Guide is written in non-technical language but includes extensive legislative cross-references for commodity tax specialists. Order # 983455-66961 $99 11/10 softcover 1086 pages 978-0-7798-3455-6 Jurisdiction: Canada (Provincial) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 33 Indirect Tax Library The Harmonized Tariff Schedule of Canada Canadian Customs Law Canada Border Services Agency Canadian Customs Law provides an overview of the laws, cases and policies that govern customs in Canada. It features an overview of the fundamental Canadian requirements relating to the importation and exportation of goods. Extensive references to legislation, cases and policies are set out in footnotes, checklists and appendices. Strategies and precedents for dealing with practical matters such as investigations, audits, verifications, voluntary disclosures and appeals are also discussed. The Harmonized Tariff Schedule of Canada is a primary resource for determining tariff classifications for goods imported in to Canada. It’s an essential import tariff manual for use in classifying imported merchandise for rates of duty, quota, rules and restrictions and special programs. It also acts as source material for the Customs Broker Professional Exam. Order # 983827-66961 $128 2 volume looseleaf supplemented book 978-0-7798-3827-1 (1 supplement per year) Supplements invoiced separately Jurisdiction: Canada (Federal)/International Carswell The Harmonized Tariff Schedule of Canada – Explanatory Notes World Customs Organization Council The Harmonized Tariff Schedule of Canada – Explanatory Notes provides practical guidelines for classification under the Harmonized Tariff Schedule of Canada. The Explanatory Notes include clear, concise explanation and technical description of goods. Text covers the General Rules of Interpretation, Section Notes, and Chapter and Subheading. The Explanatory Notes are issued by the World Customs Organization Council. The Explanatory Notes are the official classification guidelines of the trade community, and are essential to the correct classification of goods. Order # 983828-66961 $1156 5 volume looseleaf supplemented book 978-0-7798-3828-8 (1 supplement per year) Supplements invoiced separately Jurisdiction: Canada (Federal)/International Carswell The 2014 Annotated Customs Act Daniel Kiselbach, B.A., J.D. The 2014 Annotated Customs Act is a resource on which customs professionals have come to rely. Written by an experienced practitioner in the field, this convenient work contains full text of the Customs Act and regulations, along with miscellaneous related legislation, section-by-section commentary explaining the meaning of each provision and how it operates in practice, concise digests for several cases providing summaries of how court and Tribunal decisions have interpreted and/or applied the legislation, and a comprehensive index to the legislation, making the Act and regulations easily accessible. Order # 985467-66961 $125 08/13 softcover approx. 760 pages 978-0-7798-5467-7 Biennial editions supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell 34 Daniel Kiselbach, Angelos Xilinas, and Katherine Xilinas Order # 985006-66961 $203 08/12 softcover approx. 720 pages 978-0-7798-5006-8 Jurisdiction: Canada (National) Carswell New Edition Consolidated Customs Statutes and Regulations 2015 Consolidated Customs Statutes and Regulations 2015 contains the latest legislation to advise importers on new developments in customs law and help their clients maintain efficient import/ export operations and avoid costly fees and penalties. Updated features in the 2015 Edition: sä Customs Act sä Customs Tariff sä Excise Tax Act sä Export and Import of Rough Diamonds Act sä Importation of Intoxicating Liquors Act sä Certification of Origin of Goods Exported to a Free Trade Partner Regulations, SOR/97-332 sä Determination, Redetermination and Further Redetermination of Origin, Tariff Classification and Value for Duty Regulations, SOR/98-44 sä Exporters’ and Producers’ Records Regulations, SOR/97-71 sä Free Trade Agreement Advance Rulings Regulations, SOR/97-72 sä Passenger Information (Customs) Regulations, SOR/2003-219 sä Proof of Origin of Imported Goods Regulations, SOR/98-52 sä Refund of Duties Regulations, SOR/98-48 sä Tariff Classification Advance Rulings Regulations, SOR/2005-256 sä Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations, SOR/98-47 sä Canada Customs and Revenue Agency, Memorandum D134-9, Royalties and License Fees (Customs Act, Section 48) sä Information Circular IC00-1R4, Voluntary Disclosures Program sä Table of Canada Border Services Agency Forms Order # 986111-66961 $104 10/14 softcover approx. 2120 pages 978-0-7798-6111-8 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 International Tax Library A Tax Guide for American Citizens in Canada New Edition Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA and Max Reed, B.A., B.C.L., LL.B. Garry Duncan, FCPA, FCA, CFP All U.S. citizens in Canada have always been required to file US income tax returns. As of January 1, 2013, Canadian banks are required to disclose to the IRS assets and bank accounts held by U.S. citizens in Canada so the obligation is now more urgent than ever. Filing a U.S. tax return and making these disclosures can appear daunting, but need not be difficult. For most people, it will simply involve filling out some paperwork and sending it in. Rather than pay a professional hundreds of dollars, you can do it yourself. You can also take advantage of a recent IRS program to catch up on past returns or even renounce your US citizenship. This guide explains how, using step-by-step, plain language instructions. It includes all of the forms you need. No software or other publication is designed specifically to help US citizens in Canada meet their tax obligations. Order # 985364-66961 $24.95 02/13 softcover approx. 400 pages 978-0-7798-5364-9 Annual volumes supplied on standing order subscription Jurisdiction: Canada/USA Carswell Canada’s Tax Treaties 2011 Canada’s Tax Treaties 2011 is a complete consolidation of the full text of Canada’s tax treaties to October 2010. This edition includes: sä All updates to the full text of Canada’s tax treaties as of October 1, 2010 sä Updated Income Tax Conventions Interpretation Act, R.S.C. 1985, c. I-4, as amended sä Full text of Canada’s Tax Information Exchange Agreements sä Commentary regarding Tax Information Exchange Agreements sä Current status of Tax Information Exchange Agreements sä Updated Table of Treaty Withholding Tax Rates sä Full updated annotations for the Canada-U.S. tax treaty including history, technical explanations, related provisions, and interpretation bulletins references Order # 983456-66961 $130 11/10 hardcover 2004 pages 978-0-7798-3456-3 New editions supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Canadians Resident Abroad 2015 Expert analysis on critcal issues such as emigration, immigration, tax, health insurance and more for Canadian residents abroad If your clients have Canadian-U.S. business interests or investments or they are considering living abroad, they rely on you to create tax-efficient solutions that maximize their returns. The new 2015 edition of Canadians Resident Abroad will support your efforts with authoritative information covering everything from emigration, taxation of nonresidents, and tax treaties to the Canada Pension Plan and Old Age Security, customs and excise, and death and taxation. Canadians Resident Abroad is updated annually to ensure that you will always be working with the latest emigration legislation and relevant government documents. New in this edition sä Immigration Trust sä Update on non-resident trust rules sä Elimination of immigration trusts sä Phase out of OETC sä T1135 filing requirements Order # 986365-66961 $65 08/14 softcover 450 pages 978-0-7798-6365-5 New volumes supplied on standing order subscription Jurisdiction: Canada (International) Carswell Crossing Borders: International Acquisitions and Related Tax Issues, 2nd Edition John Giakoumakis, B.Sc., M.A., C.A., C.P.A. Crossing Borders focuses on critical tax issues related to international acquisitions. Topics include tax planning matters, corporate structuring, foreign affiliate rules, tax treaties, financing, transfer pricing, supply chain, business valuations, risk assessment, due diligence steps, tax antiavoidance, bilateral investment treaties and selected financial accounting matters. Selected legislative examples and court cases from various jurisdictions and the EU, and analysis from the OECD and the UN are used for illustrative purposes. Rather than a monothematic approach focusing only on tax issues, the goal of this book is to take an alpha-toomega approach to cross border investments relevant for both global tax and business professionals and decision-makers. The analysis goes beyond core tax matters and addresses the multiple disciplines that interact with tax, and vice versa. Order # 985498-66961 $77 08/13 softcover 588 pages 978-0-7798-5498-1 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 35 International Tax Library Economic Substance and Tax Avoidance: An International Perspective The Harmonized Tariff Schedule of Canada Robert McMechan, LL.B., LL.M., Ph.D. The Harmonized Tariff Schedule of Canada is a primary resource for determining tariff classifications for goods imported in to Canada. It’s an essential import tariff manual for use in classifying imported merchandise for rates of duty, quota, rules and restrictions and special programs. It also acts as source material for the Customs Broker Professional Exam. Economic Substance and Tax Avoidance: An International Perspective is the ultimate resource on the treatment of economic substance in tax cases across different international jurisdictions. The law regarding the role of economic substance in tax avoidance cases is an evolving and important subject area in Canada. An absence of economic substance is now considered to be a prominent indicator of abusive tax avoidance in many jurisdictions, including Australia, New Zealand, South Africa, and the United States. The author approaches the subject matter by examining the historic and modern-day treatment of economic substance on a comparative basis in several jurisdictions, and includes case studies of tax avoidance cases and an evaluation of GAAR decisions in Canada and other tax jurisdictions. In an area of law that is currently fraught with confusion in Canada, this book provides you with in-depth understanding of and much needed clarity on the issue. This book will help you: sä Analyze the current law on tax avoidance and the role of economic substance sä Understand economic substance under GAAR in other jurisdictions sä Determine reporting requirements and penalties sä Advise clients on the tax implications of transactions which lack economic substance Order # 985332-66961 $89 04/13 softcover approx. 520 pages 978-0-7798-5332-8 New editions supplied every two years on standing order subscription Jurisdiction: Canada (Federal) Carswell Canada Border Services Agency Order # 983827-66961 $128 2 volume looseleaf supplemented book 978-0-7798-3827-1 (1 supplement per year) Supplements invoiced separately Jurisdiction: Canada (Federal)/International Carswell The Harmonized Tariff Schedule of Canada – Explanatory Notes World Customs Organization Council The Harmonized Tariff Schedule of Canada – Explanatory Notes provides practical guidelines for classification under the Harmonized Tariff Schedule of Canada. The Explanatory Notes include clear, concise explanation and technical description of goods. Text covers the General Rules of Interpretation, Section Notes, and Chapter and Subheading. The Explanatory Notes are issued by the World Customs Organization Council. The Explanatory Notes are the official classification guidelines of the trade community, and are essential to the correct classification of goods. Order # 983828-66961 $1156 5 volume looseleaf supplemented book 978-0-7798-3828-8 (1 supplement per year) Supplements invoiced separately Jurisdiction: Canada (Federal)/International Carswell New Edition Foreign Investment in Canada Peter R. Hayden, LL.B., LL.M., Q.C. This invaluable four-volume reference work is the only source for information on Investment Canada-approved acquisitions and new foreign-owned businesses that are established in Canada. Authoritative analysis of important current developments is contained in a topical feature article in each monthly Report Bulletin, as well as an up-to-date listing of current acquisitions and new foreign-owned businesses. This service also includes relevant legislation from the Investment Canada Act, Canada Business Corporations Act, Income Tax Act, Bank Act, etc. Excerpts of provincial statutes are also included. Canada’s tax treaties with the U.S., Britain and France are discussed as well as those parts of NAFTA and WTO that relate to foreign investment. Foreign Investment in Canada is for all those advising clients who are considering investing in Canada either by establishing new ventures or acquiring existing ones. Order # 9575260-66961 $1432 4 volume looseleaf annual subscription service 0-459-57526-0 Jurisdiction: Canada (Federal) Carswell 36 Introduction to International Tax in Canada, 2nd Edition Jean-Pierre Vidal and others Unique to Carswell, Introduction to International Tax in Canada, 2nd Edition discusses the matter of foreign affiliates, with chapters concerning foreign accrual property income, shareholders’ dividend and reclassification of certain income concepts as well as tax issues pertaining to expatriates. The text guides professionals and students through the concepts of transfer pricing with respect to OECD (Organization for economic co-operation and development), in relation with both Canada and the United States’ regulations. In addition to the theoretical section, the reader has access to valuable exercises at the end of each chapter, which makes this book a invaluable tool and reference in International Taxation. This second edition offers revised in-depth content including foreign tax credits and features two new chapters on financing of foreign affiliates as well as e-commerce. Also available in French. Order # 985429-66961 $124 08/14 softcover approx. 800 pages 978-0-7798-5429-5 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 International Tax Library Nouvelle edition New Edition Introduction à la fiscalité internationale au Canada 2014, 3e édition Migration to Canada 2015 Sous la direction de Jean-Pierre Vidal Citizens of many nations are on the move for employment, retirement or to join their families in various countries around the world. Canada is one such destination. Introduction à la fiscalité internationale au Canada est le seul guide pratique en français qui offre à votre équipe de comptabilité et de fiscalité un large éventail de renseignements et d’analyses sur la fiscalité internationale. Que vous vouliez rafraîchir votre mémoire ou améliorer vos connaissances sur la fiscalité internationale, cette publication unique en son genre est l’outil de référence qu’il vous faut. Les membres de votre équipe le considéreront comme étant indispensable pour trouver des réponses aux questions quotidiennes, mieux comprendre les conséquences fiscales de leurs décisions et approfondir leurs connaissances sur les prix de transfert, ainsi que sur plusieurs autres sujets importants. Introduction à la fiscalité internationale au Canada, 3e édition est organisée de façon à mieux saisir les divers aspects de la fiscalité internationale. Il guide le lecteur étape par étape dans les dédales de la fiscalité internationale, et s’attaque graduellement à des règles plus complexes. Afin de facilité la compréhension de la matière, chaque chapitre est accompagné d’exemples concrets, de graphiques et de cas pratiques. Tous ces outils permettent au lecteur de formuler ses propres opinions éclairées et de se bâtir ses propres modèles. No de commande 985426-66961 124 $ 08/14 couverture souple 1192 pages 978-0-7798-5426-4 Territoires : Canada (Fédéral / Québec) Carswell Manager’s Guide to International Tax Arthur Cockfield, LL.B., J.S.M., J.S.D., and David Kerzner, LL.M. (Tax) NYU, LL.M. (Intl.Legal Studies) Garry Duncan, FCPA, FCA, CFP Migration to Canada is a single source of information regarding the basic requirements to come to Canada, the tax consequences of doing so, taxation on a resident and an overview of essential matters to consider before and after you settle in Canada. It also provides a review of immigration requirements and applicable tax laws. sä sä sä sä sä sä sä sä sä sä sä sä Immigration to Canada Tax issues to consider on immigration Taxation as a non-resident Tax compliance issues of the new Canadian Importation of your possessions to Canada Safeguarding your health Canadian driver’s licence Goods and Services tax Pension entitlements Death and wills Canadian tax forms Directory of Canadian Government Office Abroad New in this edition sä Immigration Trust sä Update on non-resident trust rules sä Elimination of immigration trusts sä Phase out of OETC sä T1135 filing requirements Order # 986366-66961 $51 08/14 softcover approx. 320 pages 978-0-7798-6366-2 Jurisdiction: Canada (Federal) Carswell The main purpose of the Manager’s Guide to International Tax is to show business managers, CEOs, and CFOs how tax laws affect global management decision-making. The book also serves as a training manual or reference guide for professionals such as accountants, lawyers, enrolled agents, and other tax advisors who wish to gain insight into the field of international taxation. Part I of the book is a case study called ‘La Brienza Winery: Tax Trouble in Wine Country’ that illustrates how managers confront international tax challenges in the real world. Part II of the book contains additional materials on the U.S. and Canadian tax rules governing different cross-border planning strategies. www.carswell.com/internationaltax Order # 982292-66961 $27 12/09 softcover 134 pages 978-0-7798-2292-8 Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 37 International Tax Library The Tax Advisor’s Guide to the Canada – U.S. Tax Treaty Transfer Pricing in Canada, 2013 Edition Editors: David Kerzner, LL.M. (Tax) NYU, LL.M. (Intl. Legal Studies), Vitaly Timokhov, LL.B., LL.M. (Tax) NYU, and David Chodikoff, B.A. (Spec. Hons.), M.A., LL.B. This publication is a single-source reference book that provides a comprehensive review of transfer pricing transactions from a Canadian perspective. Readers will find in depth analysis of regulatory and administrative framework, the case law and pending cases, as well as administrative positions. The book also discusses the important OECD guidelines for determination of an arm’s length price for goods and services as well as other topics and issues related to transfer pricing such as penalties, information gathering by the Canada Revenue Agency, competent authority procedure, advance pricing arrangements, valuation for customs purposes and statute-barring provisions. This book is a unique cross-border tax service that comprises “three books” in one. The service combines three subjects of international tax law: Canadian International Taxation (Inbound); U.S. International Taxation (Inbound); and Treaty Taxation. The volume, prepared by cross-border tax experts, identifies and explains the detailed Canadian and U.S. domestic tax rules applicable to each Treaty Article. This multi-source research tool provides a cross-border technical road map to enable the tax advisor to quickly identify and understand the critical domestic and Treaty issues that may require attention in planning and advising clients. This one-stop reference book, through its supplemented format, provides up-to date and practical advice to tax practitioners for cross-border business transactions, investments, services (including employee relocation), individual taxation, estate planning, and compliance. The volume incorporates the language of the Fifth Protocol, September 21, 2007, and the latest commentary. www.carswell.com/taxtreaty Order # 981689-66961 $447 2 volume looseleaf supplemented book 978-0-7798-1689-7 (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada/U.S.A. Carswell Taxation of Foreign Affiliates Angelo Nikolakakis, LL.B., B.C.L. The Taxation of Foreign Affiliates relates to the tax consequences under the Income Tax Act and Regulations to a taxable Canadian resident of acquiring, holding and disposing of shares in a nonresident corporation, which is characterized as a foreign affiliate in relation to the taxpayer. The area of the taxation of foreign affiliates is one of the most complex parts of the Canadian tax regime and is becoming increasingly important as Canadian corporations continue to expand their foreign operations. This supplemented book provides a comprehensive and detailed review of the foreign affiliate rules written in a clear, understandable style. It also includes additional readings references that provide tax practitioners with a summary of what has been written by academics, practitioners and Canada Revenue Agency in the past. The supplemented format of the book ensures that the work is updated to reflect ongoing developments in this area of taxation. The work includes the following chapters: History and 'ENERALä0OLICYä#ONSIDERATIONSäsä"ASICä#ONCEPTSäsä&OREIGNä Accrual Property Income and Income from an Active Business sä)MPUTATIONäOFä&OREIGNä!CCRUALä0ROPERTYä)NCOMEäsä&OREIGNä !FFILIATEä$ISTRIBUTIONSäsä&OREIGNä!FFILIATEä2EORGANIZATIONSäsä 0ARTNERSHIPSäANDäTHEä&OREIGNä!FFILIATEä2ULESäsä4AXä!VOIDANCE Order # 928584X-66961 $505 2 volume looseleaf supplemented book 0-459-28584-X (1 supplement per year) Supplements invoiced separately Jurisdiction: Canada/International Carswell 38 François Vincent, LL.L., M.Fisc. With a thorough analysis and unique insight from an expert in the field of transfer pricing, including illustrative explanations, legislation excerpts and other documents, this book aims to assist tax practitioners to navigate through this complex and sophisticated area of taxation. Order # 985403-66961 $138 09/13 softcover 1376 pages 978-0-7798-5403-5 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Taxation of Canadian Business Expansion into the United States Dr. Linda Stillabower, Ph.D., C.P.A. This supplemented book assists Canadian corporate tax executives to understand the options available when expanding current or future business activity into the United States. In addition, lawyers, accountants and financial professionals who advise business clients on tax issues use the publication to understand and communicate the alternatives and tax implications of expanding current or future business activity into the United States. The author writes in clear, non-technical language to ensure that the reader can quickly identify and understand the complex compliance issues encountered by Canadian companies entering into or carrying on business in the United States. Contents include discussion of: sä Basic structure of tax system (domestic and international) sä U.S. and Canadian taxation of Canadian-owned U.S. investment sä Doing business in U.S. through permanent establishment and through no permanent establishment sä Financing U.S. business activity sä U.S. real estate investment. Useful appendices include full text of Canada-U.S. tax treaty, IRS publications, IRS forms, record-keeping requirements and sample statements and elections. Order # 9573799-66961 $426 1 volume looseleaf supplemented book 0-459-57379-9 (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada/International Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Managing Payroll Checkpoint® Payroll Carswell Payroll Source™ Payroll integrates Payroll Guide with the leading WG&L payroll treatises, biweekly Payroll Guide Newsletter and online forms. You’ll quickly find answers to all your questions concerning deposit and reporting requirements, Social Security and Medicare, federal unemployment, state unemployment and disability, benefits law and regulation, federal and state wage-hour, garnishments, child support withholding and much more. Carswell Payroll Source represents the ultimate research tool for the busy Canadian payroll professional. See page xvii to learn more about Checkpoint Featuring expert payroll content from the leading payroll information service, The Canadian Payroll Manual, this oneof-a-kind service brings together tax, legal and payroll-specific text in a single work. Carswell Payroll Source also features a complete legislative database with 74 payroll deduction and tax forms and 39 Canada Revenue Agency Bulletins and Guides, available online using the intuitive LivePublish® platform. New Edition See page xvi for full product details. Canada and Quebec Pension Plan and Employment Insurance Acts: Quick Reference – 2015 Edition Canadian Benefits Administration Manual Jamie Knight, LL.B., Carla Nassar, LL.B., Paula Pettit, J.D. This Quick Reference provides a useful overview and insight for employers and employees who have to deal with the somewhat unfamiliar terrain of public pensions and employment insurance, especially where those programs directly intersect with employment situations. The Guide details the history and development of the Canada Pension Plan, how it is administered, and specific information about the types of benefits available as well as the manner and timing of benefit payments. In this newly updated edition, the authors have tried to reflect a more developed view about the state of public pension plans in light of rapid changes to the economy and investment strategies. This edition also includes several chapters designed to assist employers, unions, employees and the self-employed in understanding the Employment Insurance Act: Employment Insurance benefits, EI adjudicative process, Record of Employment (ROE), structuring settlements and damages, federal worksharing program, private pension plans, and the future of Employment Insurance. Order # 986594-66961 $78 01/15 softcover approx. 900 pages 978-0-7798-6594-9 Needs new product number Jurisdiction: Canada (National) Carswell Editor: Susan Singh, CHRP This comprehensive manual enables you to deal with the complex administration of government and private benefit programs. Take appropriate action and make sound business decisions in matters relating to benefit plans. Contents: Part 1 Benefits and Retirement - Transactions and Administrationäsä.EWä%MPLOYEEäsä#HANGESäsä#HANGEä OFä"ENEFICIARYäsä4ERMINATIONäOFä%MPLOYMENTäsä$EATHäOFäANä !CTIVEä%MPLOYEEäANDä$EATHäOFäAä$EPENDANTäsä2ETIREMENTä sä$ISABILITYä3HORT4ERMäsä$ISABILITYä,ONG4ERMäsä$EATHä OFäAä0ENSIONERäsä,EAVESäOFä!BSENCEäsä0ART4IMEäANDä 4EMPORARYä%MPLOYMENTäsä,AYOFFä3TRIKEäANDä,OCKOUTäsä #LAIMSä!DMINISTRATIONäsä#ONTRIBUTIONSäANDä0REMIUMSäsä 2ELATIONSHIPäWITHä)NSURERSäsä2ELATIONSHIPäWITHä2ETIREMENTä 0LANä!DMINISTRATORäsä2ELATIONSHIPäWITHä%MPLOYEESäsä %XHIBITSäANDä4ABLESäsäPart 2 Providing Retirement Incomeäsä 3OURCESäOFä2ETIREMENTä)NCOMEäsä&UNDINGä2ETIREMENTä0LANSäsä )MPLEMENTINGäAä0LANäsä%XHIBITSäANDä4ABLESäsäPart 3 Providing Benefitsäsä'OVERNMENT3PONSOREDä0ROGRAMSäsä%MPLOYER 3PONSOREDä0LANSäsä&UNDINGä5NDERWRITINGä"ENEFITä0LANSäsä )MPLEMENTINGäANDä2EVISINGä"ENEFITä0LANSäsä&LEXIBLEä"ENEFITä 0LANSäsä%XHIBITSäANDä4ABLESäsäPart 4 Special Situationsäsä %MPLOYERSä/PERATINGäINä3EVERALä0ROVINCESäsä-ULTI%MPLOYERä 0ENSIONäANDä"ENEFITSä0LANSäsä-ERGERSäANDä!CQUISITIONSäsä0LANä 4ERMINATIONäsä3AVINGäFORä2ETIREMENTäThe Income Tax Act 0ROVISIONSäsä3OCIALä3ECURITYäINä/THERä#OUNTIESäsä&ORMS Order # 9563513-66961 $424 1 volume looseleaf annual subscription service Updated quarterly 0-459-56351-3 Jurisdiction: Canada (National) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 39 Managing Payroll Canadian Payroll Reporter Designed to keep payroll practitioners and HR departments up to date on legislation, regulations, court decisions, technology advances and other developments and trends that affect the payroll department. In addition to identifying and sharing best practices, Canadian Payroll Reporter covers career development and professional certification for practitioners. Payroll regulations are in a constant state of transition, so practitioners need the insider’s edge on payroll compliance. Receive 12 issues per year packed with in-depth analysis and informed commentary on trends. Subscriber questions are tackled by industry experts with years of payroll experience. Gain access to the policies and initiatives of the Canada Revenue Agency. Receive timely information on pension reform, tax changes, parental leave and other benefits, garnishees, and other government requirements that affect the payroll function. Eliminate hours of research every month. Get the information the payroll department needs to do the job right in an everchanging regulatory and business environment. Unlimited searchable access to Canadian Payroll Reporter’s new website: www.payroll-reporter.com. Order # A20186-66961 $179 Annual subscription newsletter 0847-3404 12 issues annually Jurisdiction: Canada (National) Carswell The Canadian Payroll Manual Edited by: Carswell Payroll Consulting Group Find answers to all your payroll questions in this comprehensive reference manual. Ideal for companies with employees in more than one province, this unique publication puts the information you need at your fingertips. Learn from experienced professionals who understand the complexities of Canadian payroll. See page xviii for full product details. Ontario Workplace Insurance: Claims Management and Return to Work Editor: Michael Moher In Ontario, the onus is on the employer for accident prevention and for returning injured workers back on the job as quickly as possible, rather than relying on case management by the Workplace Safety and Insurance Board. It obligates both employers and employees to work together co-operatively towards these goals. This book outlines all of the management requirements under the legislation when an injury occurs. Contents:ä)NDEXäsä/RGANIZATIONäANDä!DMINISTRATIONäsä %MPLOYERä0REMIUMSäANDä&INANCESäsä)NJURYäANDä$ISEASEä 0REVENTIONäsä)NSURANCEä"ENEFITSä%NTITLEMENTäsä)NSURANCEä 0AYMENTSäsä#LAIMSä-ANAGEMENTäsä2ETURNäTOä7ORKäsä#HAPTERää !PPEALSä&RAMEWORKäANDä3TRATEGIESäsä!PPENDICES Order # 9563416-66961 $373 1 volume looseleaf annual subscription service 0-459-56341-6 Jurisdiction: Canada (Ontario) Carswell The Owner/Manager’s Payroll Manual Editors: Carswell Payroll Consulting Group If you are an owner or manager, time is of the essence! This Manual (available in Alberta, Ontario, Quebec (French only) and British Columbia editions) helps you to minimize your time spent on complex payroll matters. Everything you need is in one place. Designed specifically for companies with employees in only one jurisdiction, each edition is province-specific and details each and every aspect of hiring, paying and terminating employees. Comprehensive instructions, examples, charts and checklists enable you to carry out responsibilities in areas such as hiring, employment standards, statutory deductions, taxable earnings and benefits, and much, much more. Subscribers to any of the provincial editions have access to a special 1-800 Payroll Consultant Hotline, providing expert advice from Carswell’s team of professional payroll consultants. Alberta Edition Carswell’s Benefits Guide J. Bruce MacDonald, F.S.A., F.C.I.A. For the benefits questions employers may have, from health care to pensions and retirement, from time off to executive benefits, this single volume looseleaf service covers all the relevant topics that matter to today’s employer. Special features include: Index to forms and charts: quickly find charts covering provincial and federal laws and sample FORMSäsä$EFINITIONäOFä+EYä4ERMSäAäCOMPREHENSIVEäPRACTICALäANDä easy-to-use glossary of terms in the employee benefits field. Order # 9563572-66961 $424 1 volume looseleaf annual subscription service 0-459-56357-2 1-2 updates per year included with annual subscription price Jurisdiction: Canada (National) Carswell 40 Order # 9562479-66961 $599 1 volume looseleaf annual subscription service 0-459-56247-9 Jurisdiction: Canada (Alberta) Carswell British Columbia Edition Order # 9562460-66961 $599 1 volume looseleaf annual subscription service 0-459-56246-0 Jurisdiction: Canada (British Columbia) Carswell Ontario Edition Order # 9562452-66961 $599 1 volume looseleaf annual subscription service 0-459-56245-2 Jurisdiction: Canada (Ontario) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Managing Payroll Manuel de paie du propriétaire/dirigeant – Québec Payroll Audit Toolkit Rédacteurs : Carswell Payroll Consulting Group The Payroll Audit Toolkit helps you audit your own internal payroll processes and document strengths and weaknesses. Get the framework you need to correct any problem areas – before the external auditor arrives! Conscient que le propriétaire/dirigeant doit assumer de multiples fonctions, Carswell a conçu cette publication spécialement pour perfectionner ses compétences dans tous les domaines des relations employeur/employé. Ce manuel pratique explore dans le moindre détail les questions de l’embauche, de la paie et du licenciement. Le Manuel contient des instructions faciles à comprendre, de nombreux exemples, des tableaux de référence rapide et des listes de contrôle qui vous permettront de remplir vos fonctions avec efficacité dans les domaines suivants ä0ROC£DURESäDEMBAUCHEäsä.ORMESäDEMPLOIäsä2ETENUESä STATUTAIRESäsä2EVENUSäETäB£N£FICESäIMPOSABLESäsä!LLOCATIONSäETä REMBOURSEMENTäDEäD£PENSESäsä)NDEMNISATIONSäDESäACCIDENTSä DUäTRAVAILäsä%XIGENCESäRELATIVESäÍäLAäCESSATIONäDEMPLOI Les abonnés à l’une des éditions provinciales auront accès à un numéro prioritaire pour bénéficier des conseils de nos professionnels pour répondre aux questions particulières en matière de paie. No de commande 956268X-66961 599 $ 2 volumes à feuilles mobiles Service d’abonnement annuel Territoire : Canada (Québec) Carswell Carswell’s Pension Manual (Formerly Mercer Pension Manual) Davies Ward Phillips & Vineberg LLP Managing compliance and planning-related functions in the area of public and private pension plans is a considerable task. The sheer quantity of widely-varying rules from province-toprovince, ever-changing income tax law, new court decisions and policy statements and the dynamic economic climate can easily overwhelm. Created by: Susan M. Singh CHRP and Annie Chong in collaboration with the Canadian Payroll Association A properly conducted internal audit using the Payroll Audit Toolkit will help you: sä Identify payroll practices that are effective and worth retaining and improving sä Recognize problem areas that require attention sä Gain insight and perspective on your payroll policies sä Make professional and well-informed assessments sä Understand your organization’s legal obligations and reduce the risk of non-compliance sä Make an impact by ensuring that your payroll processes are effective and cost-efficient Be armed to face the auditor with confidence sä Stay up-to-date on changing legislation to ensure ongoing compliance sä Minimize the time the auditor is on the premises by being prepared and organized sä Avoid costly fines and penalties Online Order # 93070-66961 $345 08/06 online L93070 CD-ROM Order # 9282778-66961 $345 10/06 CD-ROM 0-459-28277-8 New editions supplied on standing order subscription Also available in French Order # 9282824-66961 $345 08/06 CD-ROM 0-459-28282-4 Jurisdiction: Canada (National) Carswell Topics are dealt with in a logical, detailed and user-friendly manner and cover such issues as prescriptive provisions to the problems of meeting pension plan registration and reporting requirements, plan costs, surplus withdrawals, employee terminations, corporate restructuring and pension wind-ups. Take advantage of solid administrative and planning concepts developed by experts in the field. To speed daily decision-making and problem-solving, the commentary section of the Carswell’s Pension Manual is organized by business subject and comprehensive references direct you to the full texts of Acts and Regulations. Order # 986357-66961 $1367 12/14 7 volume looseleaf annual subscription service 978-0-7798-6357-0 Jurisdiction: Canada (National) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 41 Managing Payroll Carswell’s Pension Manager New (Formerly Mercer Pension Manager) Payroll FAQs 2014 Davies Ward Phillips & Vineberg LLP Payroll Consulting Group (Annie Chong, Linda Scott, Theodora Lindsey, Patricia Joncas) and Sheila Brawn Managing compliance and planning-related functions in the area of public and private pension plans is a considerable task. The sheer quantity of widely-varying rules from province-toprovince, ever-changing income tax law, new court decisions and policy statements and the dynamic economic climate can easily overwhelm. For years, hundreds of Canadian companies have relied on the Mercer Pension Manual for guidance in print and CD-ROM format. With electronic search capabilities, you can continue to meet the challenge of today’s constantly changing pension plan regulations, but save an enormous amount of time doing so. This product is also easily installed on your company’s network, giving any number of individual’s simultaneous access to the database! Topics are dealt with in a logical, detailed and user-friendly manner and cover such issues as prescriptive provisions to the problems of meeting pension plan registration and reporting requirements, plan costs, surplus withdrawals, employee terminations, corporate restructuring and pension wind-ups. Take advantage of solid administrative and planning concepts developed by experts in the field. In addition to legislation, the product provides incisive commentary, complete text of forms, reference charts on disclosure requirements and practical reporting examples. Order # L95600-66961 $2064 (1 knowledge worker) 02/99 CD-ROM annual subscription Enterprise licence: Call for details Jurisdiction: Canada (National) Carswell 42 Your questions about pertinent payroll issues are answered in this timely book by Carswell’s Payroll Consulting Group. Set out in a user-friendly and easy to read “Q&A” format, the book highlights some of the most common questions fielded by Carswell’s Payroll Hotline Service. Find easy-to-understand answers to questions on how to handle bonuses, retiring allowances, taxable benefits, allowances and special payments such as outstanding vacation pay and banked overtime, and how these payments are treated in the eyes of the Canada Revenue Agency/Revenu Québec. See what payroll professionals are asking about year-end reporting, Records of Employment, health care levies and workers’ compensation premiums. Get answers to employment standards questions on topics such as upcoming minimum wage changes, statutory holiday pay, overtime pay requirements, termination notice and payments and vacation standards across Canada. These Q&As are divided by subject, making it simple to find the answers you need. The book also includes easy-tofollow charts and examples that illustrate payroll compliance requirements. Fifty questions and answers are included in this practical guide covering all jurisdictions across Canada. Order # 986077-66961 $24.95 04/14 softcover approx. 60 pages 978-0-7798-6077-7 Jurisdiction: Canada (National) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Not-For-Profit Library Canadian Not-For-Profit News Charitable Giving in Canada Arthur B.C. Drache, C.M., Q.C. Elena Hoffstein and Laura E. West Subtitled “The Insider’s Edge on Current Developments in Canadian Non-Profit Organizations” this monthly newsletter is the best source of current information on the tax implications and practical considerations relating to the most relevant and timely issues surrounding registered charities and other non-profit organizations. Features include: Charitable Giving in Canada is a practical new resource for anyone engaged in or interested in philanthropic activities. This book surveys the legal and other significant issues involved, making it a useful tool for professional advisors, charities, corporations and individuals. Canada Revenue Agency Views – Questions and answers about how the Canada Revenue Agency treats a wide variety of issues. Analysis and Commentary – On the latest legislation, policies, case law and practical issues faced by not-for-profit organizations and charities. Drache takes you behind the scenes – interpreting case law and translating difficult statutes into straightforward, to-the-point opinions and advice. Tax Planning Tips – 1,001 creative uses of the charitable tax credit. Cumulative Index – To access material in back issues by section of the Act, by case name or by subject matter. The content of the articles covers a wide range of topics, all distinguished by their current relevance and usefulness to readers. Order # A20246-66961 $303 Annual subscription newsletter 1195-1729 (12 issues per year) Jurisdiction: Canada (Federal) Carswell Canadian Tax Compliance Guide for Registered Charities and Non-Profit Organizations Paula Ideias, B.A., LL.B., LL.M. Canadian Tax Compliance Guide for Registered Charities and Non-Profit Organizations is an easy-to-use plain language reference guide to assist both professionals and nonprofessionals with income and sales tax compliance for charities and non-profit organizations. It provides line-by-line instructions for completing the Registered Charities Annual Information Return and NPO Information Return, and other related tax returns, forms, worksheets and schedules required to be filed by charities and non-profit organizations. This publication also provides guidance with respect to charitable registration, allowable charitable activities, maintaining books and records, issuing donation receipts, and GST and PST rules applicable to charitable organizations. Order # 982231-66961 $45 11/09 softcover 244 pages 978-0-7798-2231-7 Jurisdiction: Canada (Federal) Carswell Among the legal, tax and administrative issues highlighted are: sä The tax benefits of charitable giving sä Issues with charitable receipting sä Considerations in testamentary charitable giving sä Various types and forms of charitable gifts sä Issues pertaining to donor-restricted gifts sä Documentation of charitable gifts sä Due diligence practices for donors and charities sä Corporate philanthropy issues sä Strategies for involved donors Order # 985499-66961 $101 11/13 hardcover approx. 200 pages 978-0-7798-5499-8 Jurisdiction: Canada (National) Carswell Corporate and Practice Manual for Charities and Not-For-Profit Corporations The Late R. Jane Burke-Robertson, B.Soc.Sci, LL.B., Terrance S. Carter, B.A., LL.B, TEP, Trade-Mark Agent and Theresa L.M. Man, B.Sc., M.Mus., LL.B., LL.M. This publication is designed to deal with a particular form of not-for-profit organization, i.e., the corporation without share capital. Part I of this publication examines in detail the process involved in incorporating non-share capital corporations for both federal and provincial non-share corporations. Part II of this publication focuses on how to maintain the corporation once it has been incorporated, including: sä Membership issues, including admission of members, types of membership, rights of members, transferability of membership, termination of membership and liability of members sä Directors and officers, including governance, constitution of the board, and officers of directors’ and officers’ liability under the CBCA and OBCA including specific fiduciary duties concerning charitable property, and statutory liability of directors and officers, corporate remedies affecting directors and officers, statutory protections of directors and officers, and indemnities and insurance provisions for directors and officers sä Record keeping and access to corporate records sä Maintaining the corporation, including annual meetings, directors’ meetings, audit requirement, record keeping and reporting requirements sä Fundamental changes in both federal and provincial jurisdictions including amalgamation, continuance, changing the charter and by-laws, and dissolution; and extra-provincial registration. Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 43 Not-For-Profit Library Part III of this publication examines operational issues affecting these corporations, including: sä Issues for charities operating outside of Canada sä Intellectual property issues sä Provincial investment power issues sä Privacy law issues sä Fundraising issues for charities, issues when drafting restricted charitable purpose trusts sä Anti-terrorism and money laundering issues for charities sä Issues for advising charities. Order # 985452-66961 $245 2 volume looseleaf supplemented book 978-0-7798-5452-3 Anticipated upkeep cost – $268 per supplement (4-6 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Guide to Accounting for Not-For-Profit Organizations, Revised Edition Catherine I. Seguin, MBA, CPA, CGA Now, to help you master the CICA Standards, here is the ultimate desktop reference Guide for accountants working in not-for-profit organizations and practitioners who have NFPOs as clients. This work addresses those vital accounting and financial reporting standards, and helps you apply them in a straightforward, pragmatic and economical manner. Key discussions are referenced to the latest disclosure requirements and extant and proposed CICA policies, all extensively supplemented by dozens of sample not-forprofit financial statements, checklists, government forms and illustrations of note disclosure. This Guide discusses accounting and financial reporting issues for not-for-profit organizations which are covered in the CICA Handbook. It is specifically intended to help readers understand the accounting and financial reporting standards for NFPOs and how to apply these standards in a practical manner. This Guide includes: sä Discussion of the basic concepts relating to accounting and financial reporting standards for NFPOs sä Definitions and terminology sä Example statements, sample forms and checklists sä Commentary and tips from the author Order # 9563211-66961 $407 2 volume looseleaf supplemented book 0-459-56321-1 Anticipated upkeep cost – $148 per supplement (1 supplement per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Charities Taxation, Policy and Practice The library’s looseleaf format allows regular updating, and includes the following books: Taxation The Taxation book of the Charities Taxation, Policy and Practice library is a comprehensive reference work on the income taxation of the voluntary sector in Canada. It covers every aspect of the tax regime applicable to charities and brings together all the material that a tax practitioner or charities administrator needs. Its coverage is both broad and comprehensive – including the history of the tax treatment of charitable donations and the tax treatment of charitable organizations, the complex tax regulation of charities, the tax regulation of non-profit organizations and quasi-charities, and finally, the tax treatment of donations. Government Publications The Government Publications book of the Charities Taxation, Policy and Practice library is a two-volume comprehensive collection of all policy documents released by the Canada Revenue Agency concerning charities and charitable donations. Everything that those involved in charities or advising charities clients will need to determine the CRA’s position in a particular area has been reproduced in this unique one-stop invaluable resource. Caselaw Collection The Caselaw Collection book of the Charities Taxation, Policy and Practice library is a three-volume comprehensive collection of all caselaw concerning charities and charitable donations including some caselaw from foreign jurisdictions regularly cited by the Canadian courts. All Canadian cases dealing with charities, non-profits and charitable donations decided under the Income Tax Act have been included as well as provincial cases selected for their general application across Canada. Federal and Provincial Legislation The Federal and Provincial Legislation book of the Charities Taxation, Policy and Practice library is a comprehensive collection of all federal and provincial statutes and regulations that govern charitable organizations in Canada. Because charities are governed not by a single statute but by a variety of both federal and provincial statutes, it is necessary for those advising charities to have access to all the statutory instruments that apply. The Federal and Provincial Legislation book of the library serves as a one-stop source for researching all statutes governing charitable organizations. Taxation Order # 981260-66961 $319 1 volume looseleaf supplemented book 978-0-7798-1260-8 Government Publications Order # 981256-66961 $149 3 volume looseleaf supplemented book 978-0-7798-1256-1 Caselaw Collection Arthur B.C. Drache, C.M., Q.C., Robert B. Hayhoe, B.A., LL.B., LL.M., TEP, David P. Stevens, B.A., LL.B. Order # 981258-66961 $149 Comprehensive charities library – A one-stop reference source for all charity practice needs. Charities and not-for-profits are governed by a complex set of tax rules, federal and provincial statutes, the law of trusts, CRA policy pronouncements, and a vast amount of case law. The library includes everything needed by practitioners in the charity area in one source. Practitioners can select specific books from the library, or choose the complete library to be confident that everything needed is immediately available. Federal and Provincial Legislation 44 3 volume looseleaf supplemented book 978-0-7798-1258-5 Order # 981257-66961 $127 1 volume looseleaf supplemented book 978-0-7798-1257-8 Four Product Set Order # 981950-66961 $696 Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Personal Tax, Estate, and Wealth Planning Library New Edition Personal Tax Return Guide, 2014 Taxation Year (T1) Paula Ideias, B.A., LL.B., LL.M. The Personal Tax Return Guide, 2014 Taxation Year provides line-by-line instructions to assist you in completing and filing the 2014 Canadian Personal Tax Return. The Guide is laid out in an easy to follow line-by-line format, with a separate discussion/ analysis and reporting instructions for each line of the tax return. There is a “See Also” section for each line of the tax return listing the related sections of the Income Tax Act (and Regulations), and relevant Canada Revenue Agency publications, including Interpretation Bulletins, Information Circulars, Income Tax Technical News, tax forms, tax guides and pamphlets. In addition, there are Helpful Hints scattered throughout the Guide which provide additional tax-planning information. The Appendices to the Guide contain useful personal tax reference information to assist you in completing and filing the 2014 Personal Tax Return, including a Medical Expense Quick Reference Table, Canadian and U.S. Personal Tax Compliance Calendars, various Personal Tax Reference Tables and several Tax Planner Guides. www.carswell.com/taxreturn Order # 986429-66961 $59 01/15 softcover approx. 1230 pages 978-0-7798-6429-4 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Nouvelle édition Guide de l’impôt des particuliers, Année d’imposition 2014 (T1) Paula Ideias, B.A., LL.B., LL.M. Le Guide de l’impôt des particuliers présente des instructions pratiques et détaillées afin d’assister le lecteur, ligne par ligne, à compléter et à produire leur Déclaration de revenus et de prestations (T1 générale 2014). Le Guide est offert dans un format linéaire facile à suivre, comprenant une analyse distincte et les instructions pour remplir chaque ligne de la déclaration de revenus. Il contient également une section de référence pour chaque ligne de la déclaration qui fournit les dispositions connexes de la Loi sur l’impôt du revenu, du Règlement de l’impôt sur le revenu, ainsi que plusieurs publications pertinentes de l’Agence du revenu du Canada, tels que les bulletins d’interprétation, les circulaires d’information, les Nouvelles techniques de l’impôt, les formulaires, les guides et les brochures. En plus de plusieurs aide-mémoires insérés dans le Guide qui permettent d’accéder à des réponses simples et rapides sur une variété de sujets concernant la déclaration d’impôt des particuliers, les Conseils pratiques proposent au lecteur des renseignements supplémentaires sur la planification fiscale. Cette édition du Guide a été mise à jour afin de refléter les développements législatifs et administratifs, y compris les mesures du budget fédéral 2014 énoncées au projet de loi C-31 (Loi no 1 sur le plan d’action économique de 2014) et au projet de loi C-43 (Loi no 2 sur le plan d’action économique de 2014), ainsi que les récentes décisions judiciaires et publications gouvernementales. www.carswell.com/conformite No de commande 986280-66961 59 $ 01/15 couverture souple env. 1400 pages 978-0-7798-6280-1 Volume annuel distribué en commande permanente Territoires : Canada (Fédéral) Carswell New Edition Corporate Tax Return and Provisions Guide, 2015 Edition (T2) Ryan Keey, MAcc, CPA, CA Corporate Tax Returns and Provisions Guide, 2015 Edition is the most in-depth corporate tax return preparation product available on the market and is the only guide that covers both the preparation of the corporate tax provision for accounting purposes and the preparation of related corporate income tax returns in an integrated fashion. The comprehensive 15 chapter Guide will answer your questions on completing the federal T2 Corporation Income Tax Return (T2 return), the Quebec Corporation Income Tax Return (CO-17 return), and the Alberta Corporate Tax Return (AT1 return) and will assist in ensuring the income tax provision is prepared in accordance with the financial accounting standards. Tax professionals can also rely on the Guide to answer corporate tax questions throughout the year as the issues covered in the Guide extend far beyond tax return preparation. The Guide is arranged in an easy-to-use intuitive manner to reflect the corporate tax return and tax provision preparation processes. Text boxes and quick reference tables are used to highlight key concepts, tips, and traps. Extensive references are made to legislative provisions; court cases; corporate tax return schedules, page and line numbers; Canada Revenue Agency (CRA), Revenu Quebec, and Alberta Tax and Revenue Administration (ATRA) publications; IFRS, CICA and FASB tax accounting standards; and other relevant sources. Order # 986430-66961 $88 01/15 softcover approx. 1700 pages 978-0-7798-6430-0 Annual editions supplied on standing order subscription. Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 45 Personal Tax, Estate, and Wealth Planning Library Nouvelle édition Guide de l’impôt des sociétés, Édition 2015 (T2) Ryan Keey, MAcc, CPA, CA L’édition 2015 du Guide de l’impôt des sociétés (maintenant disponible en français) est l’outil de préparation de déclarations de revenus des sociétés le plus détaillé sur le marché et se veut le seul guide qui traite de la préparation de la provision pour impôt des sociétés aux fins comptables ainsi que de la préparation des déclarations de revenus des sociétés associées de façon intégrée. Le contenu approfondi du chapitre 15 répondra à la plupart des questions sur la façon de remplir la déclaration de revenus des sociétés (déclaration T2), la déclaration de revenus des sociétés du Québec (déclaration CO-17) et la déclaration de revenus des sociétés de l’Alberta (déclaration AT1), et à faire en sorte que la provision pour impôt soit préparée conformément aux normes comptables du FASB. Les fiscalistes peuvent également se fier au Guide pour répondre aux questions liées à l’impôt des sociétés soulevées pendant l’année puisque les sujets couverts dans le Guide vont bien au-delà de la préparation des déclarations de revenus. Le Guide est présenté de manière conviviale et intuitive afin de refléter les processus de préparation des déclarations de revenus et des provisions pour impôt des sociétés. Des boîtes de texte et des aidemémoire sont utilisés pour mettre de l’avant les concepts, les conseils et les pièges clés. Vous y trouverez des références détaillées aux dispositions législatives, à la jurisprudence, aux annexes de la déclaration de revenus des sociétés, aux pages et aux numéros de lignes, aux publications de l’Agence du revenu du Canada (ARC), de Revenu Québec, de l’Alberta Tax and Revenue Administration (ATRA), aux normes comptables de l’IFRS, de l’ICCA et du FASB et à d’autres sources pertinentes. Some of the topics covered in this guide include: sä Guidance on calculating income sä Summary and explanation of tax and credits sä Discussion of filing requirements sä Discussion of tax filings for non-resident trusts and foreign reporting In this edition, all tax rates have been updated and more tips have been added. www.carswell.com/taxreturn Order # 986431-66961 $43 01/15 softcover/coil approx. 160 pages 978-0-7798-6431-7 Jurisdiction: Canada (Federal) Carswell Nouvelle édition Guide de l’impôt des fiducies, Édition 2015 (T3) Grace Chow, CPA, CA, FCCA, FTIHK, TEP and Ian Pryor, LL.B., B.Comm, B.A., TEP New Edition Le Guide de l’impôt des fiducies, Édition 2015 est un manuel d’instructions essentiel aux avocats, aux comptables, aux administrateurs de fiducies, aux agents de fiducies et à tout autre professionnel appelé à préparer les déclarations T3, les formulaires T3 Sommaires et les feuillets T3. Recueil professionnel assemblé par une équipe multidisciplinaire chevronnée, le Guide propose l’orientation complète en vue de la préparation et de la production de la déclaration T3, du formulaire T3 Sommaire et des feuillets T3. Le Guide est présenté dans un format facile à suivre, ligne par ligne, accompagné d’analyses et d’instructions pour chaque ligne de la déclaration T3 ainsi que les annexes, le formulaire T3 Sommaire et les feuillets T3 qui s’y rapportent. Le Guide est annoté de citations de jurisprudence et de références aux publications pertinentes de l’Agence du revenu du Canada, y compris les Bulletins d’interprétation, les Circulaires d’information, les bulletins Impôt sur le revenu - Nouvelles techniques, les interprétations techniques, les formulaires et les guides en matière d’impôt. Le Guide discute également des exigences de déclaration et de production pour les fiducies réputées résidentes et les fiducies non résidentes. Trust Tax Return Guide, 2015 Edition (T3) www.carswell.com/conformite Grace Chow, CPA, CA, FCCA, FTIHK, TEP and Ian Pryor, LL.B., B.Comm, B.A., TEP Editor: Paula Ideias, B.A., LL.B., LL.M. No de commande 986282-66961 43 $ No de commande 986281-66961 88 $ 01/15 couverture souple env. 1800 pages 978-0-7798-6281-8 Volume annuel distribué en commande permanente Territoires : Canada (Federal/Fédéral) Carswell The ultimate T3 guide, this concise and informative handbook is designed to provide you with detailed guidance on how to complete the T3 Trust Information and Income Tax Return. Relevant for lawyers, accountants, trust administrators, executors, trust officers, or anyone responsible for preparing a T3 Tax Return, this guidebook provides lineby-line instructions corresponding with the T3 Tax Return, as well as detailed explanation and commentary from the expert authors of what is required for the T3 Return. This guide also includes valuable Think About sections alerting the reader to consider questions and tax tips. 46 01/15 couverture souple 790 pages 978-0-7798-6282-5 Volume annuel distribué en commande permanente Territoires : Canada (Federal/Fédéral) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Personal Tax, Estate, and Wealth Planning Library A Tax Guide for American Citizens in Canada New Edition Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA and Max Reed, B.A., B.C.L., LL.B. KPMG LLP, Paul B. Hickey, CPA, CA (Toronto), Peter J. Bangs, CPA, CA (Ottawa), and Carol Bethune, MA (Toronto) All U.S. citizens in Canada have always been required to file U.S. income tax returns. As of January 1, 2013, Canadian banks are required to disclose to the IRS assets and bank accounts held by U.S. citizens in Canada so the obligation is now more urgent than ever. Filing a U.S. tax return and making these disclosures can appear daunting, but need not be difficult. For most people, it will simply involve filling out some paperwork and sending it in. Rather than pay a professional hundreds of dollars, you can do it yourself. You can also take advantage of a recent IRS program to catch up on past returns or even renounce your U.S. citizenship. This guide explains how, using step-by-step, plain language instructions. It includes all of the forms you need. No software or other publication is designed specifically to help U.S. citizens in Canada meet their tax obligations. Order # 985364-66961 $24.95 02/13 softcover approx. 400 pages 978-0-7798-5364-9 Annual editions supplied on standing order subscription Jurisdiction: Canada/USA Carswell New Edition The Boomers Retire – A Guide for Financial Advisors and their Clients, 4th Edition Lynn Biscott, CFP, R.F.P. There are close to five million Canadians over the age of 65, and the proportion of seniors is expected to double in the next quarter century. Statistics Canada reports that seniors are the fastest growing age group in Canada and in 10 years, retirees will outnumber newcomers to the workforce. As the baby boom bulge starts to move into retirement, the focus shifts from planning for retirement to living in retirement. Financial advisors play a vital role in helping their clients make the transition into a new phase of life. This book will provide practical guidance in managing financial resources once clients enter the consumption stage. Tax Planning for You and Your Family 2015 In Canada, taxes are one of the biggest obstacles to the creation and preservation of independent wealth. Whether you’re a student, a married or single parent, an executive or the ownermanager of your own business, this book offers practical, easyto-understand strategies that can help you keep more of your hard-earned dollars and boost your family’snet worth. Up to date for 2015 by the tax and financial planning team at one of Canada’s largest professional services firms, KPMG, this year’s guide gives you the latest on federal and provincial tax credit amounts, and new information on: sä Upcoming changes to the taxation of testamentary trusts and estates sä Top marginal tax rates in every province for four types of income sä An updated round-up of HST and provincial sales tax rates in effect across Canada sä Changes to the income splitting tax on amounts received by minors sä More detailed requirements for reporting investments in foreign property sä Increase to the maximum amount eligible for the adoption expense tax credit sä New search and rescue volunteers tax credit Tax Planning for You and Your Family – your guide for saving money at tax time and all year round. Also available in French: Vous, votre famille et le fisc 2015 Custom covers available Put your logo on the front cover and give your clients a permanent reminder of your services. Call toll free 1-800-387-5164 and ask about our custom cover options. Order # 986397-66961 $25.95 11/14 softcover approx. 380 pages 978-0-7798-6397-6 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell New in this edition sä OAS benefits, including changes to the age of eligibility as well as the opportunity to defer receipt of benefits sä New refundable tax credits for home renovations introduced by BC and Ontario to help seniors make their homes more accessible as they age sä Taxation of testamentary trusts and treatment of charitable donations on death proposed in the 2014 Federal Budget sä Introduction of PRPPs in Quebec, BC, Alberta and Saskatchewan sä Benefits of early conversion of RRSPs to RRIFs Order # 986363-66961 $51 08/14 softcover approx. 340 pages 978-0-7798-6363-1 New editions supplied every two years on standing order subscription Jurisdiction: Canada (National) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 47 Personal Tax, Estate, and Wealth Planning Library Nouvelle édition New Edition Vous, votre famille et le fisc 2015 The Fingertip Guide: Taxation and Financial Planning 2014 KPMG LLP, Paul B. Hickey, CPA, CA (Toronto) , Peter J. Bangs, CPA, CA (Ottawa), et Carol Bethune, MA (Toronto) Au Canada, l’impôt est l’un des principaux obstacles à la création et à la conservation de la richesse personnelle. Que vous soyez étudiant, marié ou chef de famille monoparentale, dirigeant d’une société ou propriétaire exploitant une entreprise, vous trouverez dans cet ouvrage des techniques simples à comprendre et à appliquer qui pourront vous aider à économiser les dollars que vous avez durement gagnés et à accroître votre valeur nette votre patrimoine familiale. Un index complet, des renvois détaillés, des tableaux à jour des taux et crédits d’impôt fédéraux et provinciaux et des sommaires des principaux éléments de planification fiscale de chaque chapitre vous permettront de trouver rapidement les renseignements dont vous avez besoin. Mis à jour par l’équipe de planification fiscale et financière de KPMG, l’un des plus importants cabinets de services professionnels au Canada, le guide de cette année vous présente les nouveautés sur les montants des crédits d’impôts fédéraux et provinciaux ainsi que : sä Changements à venir à l’imposition des fiducies et des successions testamentaires sä Taux marginaux supérieurs dans chaque province pour quatre types de revenu sä Mise à jour du récapitulatif du taux de la TVH et du taux des différentes taxes de vente provinciales en vigueur au Canada sä Changements à l’impôt sur le revenu fractionné à l’égard de montants reçus par des mineurs sä Précision des exigences sur la déclaration de placements faits dans des biens étrangers sä Augmentation du montant maximum admissible au crédit d’impôt pour frais d’adoption sä Nouveau crédit d’impôt pour volontaires participant à des activités de recherche et de sauvetage Vous, votre famille et le fisc est le guide qui vous permettra d’économiser temps et argent pendant la période des impôt et tout au long de l’année. Également disponible en anglais : Tax Planning for You and Your Family 2015 No de commande 985432-66961 25,95 $ 11/14 couverture souple env. 400 pages 978-0-7798-5432-5 Volume annuel distribué en commande permanente Territoires : Canada (Fédéral/Québec) Carswell Lynn Biscott, CFP, R.F.P. This pocket-sized guide provides financial planners with fingertip access to key financial planning information. Help your clients develop effective wealth-management strategies. Get instant access to the most recent financial planning information with The Fingertip Guide: A Reference for Financial Planners 2014. This portable and convenient financial planning tool explores a wide range of areas you need to consider when devising strategies. From government benefits and personal and employer savings plans, to tax and estate planning and retirement income plans, this book provides you with all the facts and figures you need to form effective wealth-building tactics. For financial planning students, the pocket guide can serve as a highly portable study aid, summarizing the key facts and figures they would be expected to know for testing purposes. Order # 986337-66961 $16 05/14 softcover 226 pages 978-0-7798-6337-2 Annual volumes supplied on standing order subscription Jurisdiction: Canada (National) Carswell New Edition Canadians Resident Abroad 2015 Garry Duncan, FCPA, FCA, CFP Expert analysis on critcal issues such as emigration, immigration, tax, health insurance and more for Canadian residents abroad If your clients have Canadian-U.S. business interests or investments or they are considering living abroad, they rely on you to create tax-efficient solutions that maximize their returns. The new 2015 edition of Canadians Resident Abroad will support your efforts with authoritative information covering everything from emigration, taxation of non-residents, and tax treaties to the Canada Pension Plan and Old Age Security, customs and excise, and death and taxation. Canadians Resident Abroad is updated annually to ensure that you will always be working with the latest emigration legislation and relevant government documents. New in this edition sä Immigration Trust sä Update on non-resident trust rules sä Elimination of immigration trusts sä Phase out of OETC sä T1135 filing requirements Order # 986365-66961 $65 08/14 softcover 450 pages 978-0-7798-6365-5 New volumes supplied on standing order subscription Jurisdiction: Canada (International) Carswell 48 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Personal Tax, Estate, and Wealth Planning Library New New Edition Capacity and Undue Influence Tax Guide for Investment Advisors, 2015 Edition John E.S. Poyser This text deals with the law of capacity, knowledge and approval, intention and undue influence as those legal principles relate to the voluntary transfer of wealth. The capacity to make a will, the capacity to make beneficiary designations, the capacity to make gifts and the capacity to settle trusts are examined in this book. Undue influence is looked at both under the equitable doctrine and under the common law. The laws of Canada, excluding Quebec are covered in this treatise. Order # 986266-66961 $337 05/14 hardcover approx. 750 pages 978-0-7798-6266-5 Jurisidiction: Canada (National) Carswell Guide to Personal Financial Planning Lynn Biscott, CFP, R.F.P. The Guide to Personal Financial Planning sets the standard for the activities and practices of Canada’s personal financial planning professionals. Originally developed by a team of senior financial planners with expertise in a wide variety of areas, the Guide is now updated on a quarterly basis by Lynn Biscott, a leading specialist in financial education and technical writing. In one complete and comprehensive publication, the Guide provides: sä Up-to-date technical information on all subject areas of financial planning: financial management, risk management, tax planning, education planning, retirement planning, estate planning and asset management sä Quarterly summary of new developments in financial planning sä The Best Practices System – step-by-step assistance in developing a financial plan and documenting the process sä Practice management strategies that help financial planners offer their services in an efficient and cost-effective manner New and experienced planners alike will benefit from the technical detail and practical application of knowledge contained in the Guide to Personal Financial Planning. Order # 9573810-66961 $526 3 volume looseleaf supplemented book and interactive CD-ROM 0-459-57381-0 Anticipated upkeep cost – $101 per supplement (4 supplements per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell John R. Mott, MBA, CPA, CA, CFP, TEP, CPA (Illinois) Tax Guide for Investment Advisors is an indispensable resource on relevant tax information, written especially for Canadian investment advisors. The text is clear and comprehensive; is supplemented by numerous examples and illustrations; and provides in-depth coverage of the tax topics that are critical to advising clients effectively. This edition of Tax Guide for Investment Advisors has been completely updated to reflect the provisions of the 2014 Federal Budget. Custom covers available Put your logo on the front cover and give your clients a permanent reminder of your services. Call toll free 1-800-387-5164 and ask about our custom cover options. Order # 986396-66961 $61 11/14 softcover approx. 560 pages 978-0-7798-6396-9 New editions supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Wealth Ed: Money Management for Ontario Teachers, 2nd Edition John Waldron Wealth Ed: Money Management for Ontario Teachers is a financial planning and resource guide written specifically for Ontario teachers in easy to understand language. In addition to examining such broader financial planning issues as Cash Management, Insurance Coverage, Investment and Tax Strategies, Retirement and Estate Planning, this book addresses some key financial issues unique to Ontario teachers. Included: sä Explaining how the Ontario Teachers’ Pension Plan (OTPP) works sä Preparing teachers for an ‘85 Factor’ retirement sä Exploring reduced pensions, the pros and cons of taking CPP early, and why over 90% of teachers elect to receive CPP early sä Helping teachers to understanding the rules around credit buy backs and taking the commuted value of their pension sä Explaining the integration of different pension plans (e.g. OTPP, CPP, OAS) sä Demonstrating the need for teachers to supplement their retirement income and how to prepare for retirement sä Understanding survivor pension benefits, and alternative strategies for surviving spouses sä Strategies for minimizing the tax implications of receiving a Retirement Gratuity sä 0ROVIDINGäGUIDELINESäFORäPLANNINGä@8äOVERä9äLEAVESä and sabbaticals sä Providing a guide to other financial resources available to Ontario teachers Order # 985020-66961 $23 03/12 softcover 346 pages 978-0-7798-5020-4 New editions supplied on standing order subscription Jurisdiction: Canada (Ontario) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 49 Personal Tax, Estate, and Wealth Planning Library New Edition Business Succession Guide, Third Edition When I Die: Financial Planning for Life and Death, 2015 By: A. Paul Mahaffy, B.A. (Hons.), LL.B., M.B.A., F.I.C.B. Garry Duncan, FCPA, FCA, CFP Gain improved understanding of estate planning and the tax implications of death. This book is a guide on how to minimize taxes on death. Set up as a practical workbook, this guide educates readers using a simplified explanation of a rather complex area of tax for the non-professional; it describes the tax implications of death. The benefit to the reader is an improved understanding of what estate planning is, and the opportunity to plan an effective tax strategy to enhance the estate’s net worth and minimize taxes on death. This book will help prepare the reader for the intricate process of estate planning and save his/her estate money by reducing the tax burden. New in this edition sä February 11, 2014 changes to testamentary trusts sä Treatment of post-2015 donations on death sä Insurance Trusts sä Powers of attorney for property and care sä Pets sä Virtual currency sä Class actions/lawsuits Order # 986345-66961 $35.95 07/14 softcover approx. 150 pages 978-0-7798-6345-7 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell The Financial Advisor’s Guide to Excellence – Becoming a World-Class Practitioner Daniel Collison World-Class Practitioners, in the financial services industry, are not born – they’re made. The Financial Advisor’s Guide to Excellence: Becoming a WorldClass Practitioner is the book for anyone in the financial services industry (investment advisor, insurance agent, financial planner) who is looking to achieve World-Class Practitioner status. World-Class Practitioners understand that today’s client is more knowledgeable and more demanding than ever before. They want investment planning, insurance planning, tax planning, retirement planning and estate planning. They want it all to make sense and they want it to fit their personal goals. And they want it wrapped in a single, comprehensive plan, administered by their most trusted advisor. By examining the three critical roles of today’s World-Class Practitioner – The Tactical Technician, The Strategic Manager, and The Enduring Visionary – The Financial Advisor’s Guide to Excellence will show financial advisors how to turn every aspect of technical planning, business management, and marketing and prospecting, into well orchestrated, easy to implement, step-by-step processes. In taking this quantum leap towards World-Class Practitioner status, financial advisors will not only significantly impact the lives of the clients they serve, but also that of themselves and their families. Order # 985486-66961 $45 11/13 softcover 582 pages 978-0-7798-5486-8 Jurisdiction: Canada (National) Carswell 50 As the baby boom generation approaches retirement age, the ownership of many private companies will need to be transferred. While many transfers will be made to family members of the current owners, other transfers will be made to employees, other shareholders or outside parties. Transfers to each of these groups can involve quite different business issues. For the owner who has done little succession planning, retirement from the company may not be easily achieved. The numerous issues related to business succession can seem overwhelming to the owner, who is certainly tempted to deal with them at a later time. The day-to-day problems of the company always seem to be more important and demand immediate attention. This book guides the owner through these various issues. It sets out many of the steps which a current owner might take when attempting to transfer ownership of the company. It looks at how the company might be valued, put into saleable condition, and reorganized to help defer or reduce taxes arising upon the transfer. It looks at how ownership can be transferred to family members, employees, other shareholders, or to outside third parties, along with the process to be followed and some of the main documents to be used. As the process is complicated and the outcome not always certain, this book is designed to manage the owner’s expectations, and to let them know what they’re getting themselves into. Order # 985394-66961 $55 04/13 softcover approx. 250 pages 0-978-5394-6 Jurisdiction: Canada (Federal) Carswell New Edition Taxation of Trusts and Estates: A Practitioner’s Guide 2015 Grace Chow, CA, FCCA, FTIHK, TEP and Ian Pryor. LL.B., B.Comm., B.A., TEP Taxation of Trusts and Estates: A Practitioner’s Guide 2015 is an essential handbook and research source for lawyers, accountants, trust administrators, and trust officers. Professionally compiled by an experienced multi-disciplinary team, this publication provides comprehensive in-depth commentary on trust and estate planning concepts, and an explanation and discussion of the use of various types of trusts. Preparing the T3 Trust Income Tax and Information Returns and Schedules with accuracy and certainty is no small task. To help you accomplish this quickly and correctly, this comprehensive guide offers clear, practical solutions and commentary for each step of the Return. Order # 986367-66961 $102 12/14 softcover approx. 740 pages + supplement 978-0-7798-6367-9 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Personal Tax, Estate, and Wealth Planning Library Tax & Estate Planning Centre on Taxnet Pro™ Guide to Estate & Trust Accounting Tax & Estate Planning Centre is an online destination available on Taxnet Pro designed specifically to meet both the research and workflow needs of the Tax professional who provides tax and estate planning services and estate administration-related tax services. It combines exceptional tax information and superior research functionality into one convenient and comprehensive online environment. The centre is designed to enhance your ability to serve your clients by making it easier to find the right answers fast. This publication provides lawyers and accountants with an in-depth examination of the preparation and passing of accounts for estates and trusts. Use this Guide to gain comprehensive knowledge on such topics as utilization of fiduciary accounting concepts and techniques, examination of legal documents, winding-up of estates, inter vivos trusts, the nature of fiduciary accounting engagements, interpretation of current statutory amendments, differing accounting treatment, relevance of evidentiary material gathered in support of accounting issues, beneficiary rights and trustee duties distinguished, Trustee Investment issues (traditional, mutual funds, others), and Trustee Fee (formerly “Compensation”) issues. Throughout the work you will find case studies and howto examples that serve to crystallize your understanding of key concepts. The Substitutes Decision Act and Regulations, and the Powers of Attorney Act, are reproduced and distinguished from provisions contained in the Trustee Act and related statutes for fiduciary accounting purposes. See page xi for full product description. Centre de planification fiscale et successorale Le Centre de planification fiscale et successorale est une destination en ligne sur Taxnet Pro conçue spécialement pour répondre aux besoins de recherche et de traitement des professionnels de la fiscalité qui offrent des services de planification successorale et fiscale et des services fiscaux liés à l’administration des successions. Le centre intègre de l’information fiscale exceptionnelle et une fonction de recherche supérieure dans un environnement en ligne pratique et détaillé. Le Centre de planification fiscale et successorale vise à accroître votre capacité à servir vos clients en facilitant la recherche des réponses requises Pour une description détaillée du produit, voir la page xii du présent catalogue. Taxation and Estate Planning Catherine A. Brown, B.A., LL.B., LL.M. In this highly specialized field, the author has produced this flexible looseleaf edition of a comprehensive guide to estate planning. Authoritative and analytical, it describes tax laws affecting estate planning and suggests techniques to manage tax consequences. The text includes in-depth analysis of AREASäSUCHäASäTAXATIONäINäTHEäYEARäOFäDEATHäsäTAXATIONäOFäTHEä ESTATEäTESTAMENTARYäTRUSTSäANDäBENEFICIARIESäsäWILLäPLANNINGä GIFTSäANDäTRUSTSäsäESTATEäFREEZINGäBUYSELLäARRANGEMENTSäANDä INTERNATIONALäTAXATIONäsäTRANSFERSäASäCONSEQUENCESäOFäDEATHä ATTRIBUTIONäRULESäsäANDäMUCHäMORE John M. Jenset, B.A., C.Q.F.A. (Hon) A new section “Claims Against the Estate” has been added, which provides invaluable information to estate administrators on their rights and duties when faced with a challenge to the estate. Order # 9573403-66961 $447 4 volume looseleaf supplemented book 0-459-57340-3 Anticipated upkeep cost – $112 per supplement (2-3 supplements per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell Checkpoint® Estate Planning Our Estate Planning products give you the most in-depth expert commentary and analysis to guide estate planning professionals from plan development to drafting and administration of the final estate. With over 20 WG&L estate planning treaties, industry leading journals and expert RIA analysis and practice aids on your desktop you’ll have all the resources you need to provide the peace of mind and security that your clients demand. See page xvii to learn more about Checkpoint. A comprehensive overview of all major issues that must be considered in an effective estate planning strategy. A musthave text for all financial planners, trust and insurance companies, tax specialists in law and accounting firms as well as those in academia. Order # 9574752-66961 $461 1 volume looseleaf supplemented book 0-459-57475-2 Anticipated upkeep cost – $144 per supplement (1 supplement per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 51 Personal Tax, Estate, and Wealth Planning Library New Edition Taxation At Death: A Practitioner’s Guide 2015 Grace Chow, CPA, CA, FCCA, FTIHK, TEP and Michael Cadesky, B.Sc., M.B.A., F.C.A., TEP in developing innovative and tax-effective life insurance strategies as they apply to complex estate planning situations. The text is edited by: Florence Marino, LL.B., TEP, Assistant Vice President, of the Tax Estate Planning Group of Manulife Financial. She is a frequent speaker and lecturer within the life insurance industry, the academic community and for professional bodies. New in this edition sä Changes to partnership taxation and stock options at death. sä Deemed disposition of assets in a non-resident trust on death of the Canadian contributor. sä Capital gains exemption amounts. sä Changes to international taxation, specifically, the FAPI Rules. New in this edition sä Discussion of the August 23, 2013 draft legislation relating to the exempt test and related policyholder tax rules sä Impacts of the 2013 Federal budget proposals to eliminate the tax benefits of 10/8 plans and leveraged insured annuities; sä Updates regarding the “prohibited investment” and “advantage” rules applicable to retirement compensation arrangements that have a “specified beneficiary” sä Case law, CRA comentary and industry submissions regarding the capital dividend account sä Case law and CRA commentary regarding put and call options and the use of bare trustees in buy-sell planning sä An expanded discussion of the current state of postmortem pipeline planning and the use of life insurance in business succession planning sä CRA commentary regarding life insurance held by certain trusts sä Updates relating to changes to the U.S. estate tax arising from recent legislation and a new discussion of U.S. excise tax on insurance an U.S. risks sä Enacted and proposed legislation impacting prescribed annuity contracts Order # 985690-66961 $98 Order # 986074-66961 $114 11/14 softcover approx. 500 pages 978-0-7798-5690-9 Annual editions supplied every two years on standing order subscription Jurisdiction: Canada (Federal) Carswell 03/14 softcover 674 pages 978-0-7798-6074-6 New editions supplied every two years on standing order subscription Jurisdiction: Canada (Federal) Carswell New Edition Nouvelle édition This book outlines the special taxation rules that arise at death. It is a detailed guide to Canadian taxation at death and is written primarily for accountants, lawyers, trust officers in trust companies, insurance professionals or other financial advisors. The book gives a thorough explanation of the relevant matters through the main text itself as well as the use of practical examples, reference checklists, tables, tax planning tips, cautions, undecided issues, and extensive reference to authoritative sources. The book also includes a sample deceased taxpayer tax return and a glossary of terms. Written in a user-friendly and easy to read format, this book is arranged in a logical order to allow the reader to progress through the subject areas in a way that follows the preparation of a tax return for the deceased taxpayer and onwards. Canadian Taxation of Life Insurance, Seventh Edition Manulife Financial, Tax, Retirement & Planning Services, Florence Marino, B.A., LL.B., TEP, John Natale, B.Comm., LL.B. For those who practice in the fields of estate planning and business or personal tax, a clear understanding of current rules for taxation of the life insurance policies and annuity contracts is vital. Canadian Taxation of Life Insurance is a unique and comprehensive reference source that provides inestimable assistance to lawyers, accountants, and financial & insurance advisors in evaluating, planning and maximizing the potential benefits that life insurance products provide. The author discusses, in detail, the use of life insurance in business and estate planning, including income tax rules applicable to life insurance policies from both a current and historical perspective. Extensive coverage is given to various insurance strategies, their tax consequences in corporate, partnership and personal contexts, as well as the accounting implications associated with these strategies. Canadian Taxation of Life Insurance is written by the Tax, Retirement & Estate Planning Services of Manulife Financial. All contributors are professionals who draw on extensive experience 52 Fiscalité spécialisée, 28e édition 2015 Michael Lafontaine, Marie-Andrée Babineau, Marc Papillon et Robert Morin Cet ouvrage est un outil particulièrement efficace afin de maîtriser les composantes de la planification fiscale. Destiné à un public d’étudiants et de professionnels, sa simplicité lui permet d’être également un excellent support pour l’apprentissage. Il aborde entre autre les thèmes du transfert de biens, de la liquidation d’une société, ou encore l’imposition des nonrésidents et l’actionnaire dirigeant. Synthèse des ouvrages : sä Rédaction par des auteurs chevronnés et reconnus dans leur discipline sä Le volume aborde en détails les concepts de fiscalité sä Le cahier de Problèmes d’impôt solutionnés permet de tester les connaissances acquises dans le volume à l’aide de cas concrets No de commande 985434-66961 63,95 $ 11/14 couverture souple env. 450 pages 978-0-7798-5434-9 Volume annuel distribué en commande permanente Territoires : Canada (Fédéral/Québec) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Personal Tax, Estate, and Wealth Planning Library Nouvelle édition Fiscalité spécialisée – Problèmes d’impôt solutionnés, 28e édition 2015 Michael Lafontaine, Marie-Andrée Babineau, Marc Papillon et Robert Morin The text is unique as it includes an explanation of the contents of a will and the will-drafting procedure, as well as a review of U.S. estate tax considerations. The 5th edition includes sample letters, affidavits, applications, notices, bonds, certificates, consents, requests and orders. Order # 9243020-66961 $105 Complément indispensable au volume Fiscalité spécialisée, cet ouvrage permet à l’étudiant de valider les notions apprises dans l’ouvrage de référence par des cas concrets. 03/06 softcover approx. 450 pages 0-459-24302-0 Jurisdiction: Canada (Ontario) Carswell Les solutions proposées sont détaillées afin d’assurer la bonne compréhension de la démarche de résolution du problème. Tax Planned Will Precedents, 4th Edition No de commande 985435-66961 42,95 $ 11/14 couverture souple env. 450 pages 978-0-7798-5435-6 Volume annuel distribué en commande permanente Territoires : Canada (Fédéral/Québec) Carswell Taxes, Health & Disabilities David M. Sherman, B.A., LL.B., LL.M. Canada’s tax systems (both income tax and GST) contain many provisions designed to assist disabled persons and OTHERSäWITHäHEALTHäPROBLEMSä4HESEäINCLUDEäsäTAXäCREDITSä FORäDISABLEDäPERSONSäsäCREDITSäFORäMEDICALäEXPENSESäANDäAä WIDEäVARIETYäOFäHEALTHRELATEDäEXPENSESäsäSPECIALäRULESäFORä VARIOUSäKINDSäOFäDISABILITYäPAYMENTSäsäTAXäCREDITSäFORäDISABLEDä DEPENDANTSäsäRULESäFORäDISABLEDäEMPLOYEESäsäNOä'34äONäCERTAINä drugs, health care services, other services related to disabled PEOPLEäANDäMEDICALäDEVICESäsäSPECIALäRULESäTHROUGHOUTäTHEäTAXä system that provide additional relief for disabled people, both adults and children. To date there has been no publication that draws together and organizes this information. This publication fills that void. The author provides authoritative and detailed analysis of all of these rules. The book is written in a clear style intelligible to the layperson but also contains more than 1,000 footnotes, providing complete and thorough sources for tax specialists. An indispensable tool for disabled persons, tax advisors, family members, health care professional and disability associations. Order # 9574620-66961 $45 11/95 softcover 424 pages 0-459-57462-0 Jurisdiction: Canada (Federal) Carswell The Practical Guide to Ontario Estate Administration, Fifth Edition Alison Scott Butler, Q.C. This service provides a general practitioner access to will clauses prepared by a tax and estate planning specialist with over 30 years experience practicing law. The invaluable checklists and forms include: Estate Planning Information checklist, Information for Executors form, Checklist of Information about Testator, Directions to Executors and Trustees, and Will Checklist. Any lawyer who engages in Estate Planning stands to benefit from the currency, ease of use and relevance of this service. Commentary has been significantly updated and re-written from the 3rd edition, highlighting current tax issues, and will continue to be expanded through the release program. Additionally, the service now has a CD-ROM with Word versions of the precedents. Order # 932621X-66961 $448 3 volume looseleaf + CD-ROM precedents 0-459-32621-X Anticipated upkeep cost – $409 per supplement (8-10 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell New Edition Consolidated Ontario Estates Statutes and Regulations 2015 Consolidated Ontario Estates Statutes and Regulations 2015 is a current, convenient compendium of estates statutes, rules and regulations for the Ontario practitioner. Portable enough to carry to the office or courtroom – yet so complete that it contains a current consolidation of the relevant legislative materials. Order # 986120-66961 $93 07/14 softcover approx. 1005 pages 978-0-7798-6120-0 Annual volumes supplied on standing order subscription Jurisdiction: Canada (Ontario) Carswell Karen M. Gibbs, Archie J. Rabinowitz, B.A., LL.B., Risa Awerbuck, B.A., LL.B., Danielle Joel, LL.B., Elisabeth Astaidis, LL.B., and Ryan Lay, LL.B., M.A. The 5th edition includes: sä A new Power of Attorney section in Chapter 1 (Last Will and Testament) sä A completely updated library of current forms in Chapter 3 (Letters Testamentary) sä Fully revised Chapters 5 (Court Disputes) and 6 (Passing of Accounts) sä Updated statutory extracts and references throughout the book. Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 53 Personal Tax, Estate, and Wealth Planning Library New Edition Financial Principles of Family Law Wealth Planning Strategies for Canadians 2015 Andrew J. Freedman, Sue C. Loomer, Vivian M. Alterman and Paula G. White of Cole & Partners, Chartered Business Valuators & Corporate Financial Advisors Christine Van Cauwenberghe Wealth Planning Strategies for Canadians 2015 is a unique publication, offering: sä Coverage of the relevant laws in every Canadian jurisdiction sä Comprehensive consideration of the strategies required to cover off financial planning, tax planning, disability planning, estate planning, insurance planning and family law issues sä Discussion of not just the tax aspects, but also the legal implications of properly and improperly executed wealth plans sä Comprehensive case studies to show how the various rules work, or don’t work together in particular situations sä !NäAPPROACHäTHATäTAKESäASäITSäSTARTINGäPOINTäTHEäLIFEäSCENARIOä of you or your client This is the only book that starts where you do – with a specific life scenario – rather than starting with legal or financial concepts, and making you work backwards to fit the concepts to the situation. New in this edition The 2015 edition has been thoroughly updated to include the latest federal income tax changes (including the proposed changes to the taxation of testamentary trusts introduced in the 2014 Federal Budget) as well as a number of changes in provincial statutes, including the new estates legislation in British Columbia. This edition also includes more detail on a number of strategies and the pitfalls of certain approaches. As with previous editions, this is a resource you can trust to alert you, step-by-step, to the myriad of considerations which may apply, no matter what your or your client’s life situation. Order # 986166-66961 $64 07/14 softcover approx. 750 pages 978-0-7798-6166-8 Annual volumes supplied or standing order subscription Jurisdiction: Canada (National) Carswell Miller Thomson on Estate Planning Miller Thomson LLP Get comprehensive analysis of Canadian estate planning and administration issues from a team of experienced and wellregarded lawyers across Miller Thomson and Editor-in-Chief Marty Rochwerg, Miller Thomson’s National Chair, Private Client Services Group. Miller Thomson on Estate Planning offers insight into estate planning, trusts, estate administration, insurance planning, charitable planning, business succession and corporate restructuring and the legal implications of immigration and emigration and other cross-border issues. This practical looseleaf service will be updated regularly to ensure that you’ll always have access to the latest information and developments. Order # 984927-66961 $510 2 volume looseleaf supplemented book 978-0-7798-4927-7 Anticipated upkeep cost – $409 per supplement (3-5 supplements per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell 54 This is the only reference of its kind to incorporate all of the financial aspects of marital dissolution – including valuation, taxation, Federal Child Support Guidelines, income determination and case law analysis – in one place. This comprehensive, easy-to-use reference also includes: sä A detailed analysis of valuation concepts, terminology and methodologies for the valuation of business interests and other types of assets and liabilities, balanced with relevant case law analysis – giving you the tools to prepare for examination for discovery and cross-examination of other experts sä How to calculate income under the Federal Child Support Guidelines sä An entire section devoted to practical issues, including disclosure requirements, structuring and financing the equalization payment, and domestic contract provisions relating to value sä A comprehensive section devoted to the taxation aspects of marital dissolution sä All the latest developments in the law relevant to valuation, child support and taxation sä Close to 500 cases analyzed Order # 9239856-66961 $398 2 volume looseleaf supplemented book 0-459-23985-6 Anticipated upkeep cost – $298 per supplement (6-8 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal) Carswell Sales Force Management in the Financial Services, 2nd Edition Paul K. Bates Sales Force Management in the Financial Services (SFM) is a playbook for line management functions throughout the financial services sector around the globe. Written by Canadian executive Paul K. Bates, the first edition, published more than a decade ago, has been purchased both by individuals intent on improving their sales management skills and by financial institutions that wish to bring a standard process and sales management “language” to their environment. SFM details the consumer’s approach to buying financial services and maps the sales process to the consumer, and dovetails sales activities into the stream of daily activity. SFM is a desktop reference handbook that covers the entire sales management “value-chain” from planning to staffing, goal-setting, coaching, activities-management, relationshipselling, reward and recognition. Order # 9280279-66961 $67 03/04 softcover 250 pages 0-459-28027-9 New editions supplied on standing order subscriptions Jurisdiction: Canada/International Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Provincial Tax Library New Edition Practitioner’s Ontario Taxes Annotated 2014 Fall Edition Editor: Giselle Feldman, MBA Practitioner’s Ontario Taxes Annotated 2014 contains, in an easy-to-use format, the core tax statutes and regulations of Ontario – fully annotated. It also includes complete History annotations for major statutes with former readings of provisions and application notes. Finding tools include comprehensive topical indexes for each tax statute and its related regulations and a comprehensive directory of Ontario’s Ministry of Finance – Tax Revenue Division Branches and Tax Offices. Also included are comparative tax reference tables with federal and provincial rates for individuals and corporations. New in this edition sä Statute: Building Opportunity and Securing Our Future Act, S.O. 2014, c. 7, Royal Assent July 24, 2014 sä Statute: Taxation Amendment Act, S.O. 2014, c. 8, Royal Assent July 24, 2014 sä Regulation : Community Food Program Donation Tax Credit for Farmers, O. Reg. 153/14, s. 103.1.2 Order # 986414-66961 $111 11/14 softcover approx. 2490 pages 978-0-7798-6414-0 New editions supplied twice per year on standing order subscription Jurisdiction: Canada (Federal/Ontario) Carswell Nouvelle édition La Loi du Praticien – Loi sur les impôts du Québec, 17e édition 2014 Loi annotée La Loi du Praticien : Loi sur les impôts du Québec vous offre, dans un format pratique, la législation québécoise en matière d’impôts sur le revenu, telle que modifiée au 1er septembre 2014. Les dernières modifications législatives sont intégrées. Les passages pertinents du budget 2014-2015 du 4 juin 2014 et du plus récent bulletin d’information 2014-7 se retrouvent également sous les dispositions appropriées. Les annotations suivantes se retrouvent sous les articles de la Loi sur les impôts : sä des notes historiques complètes avec les versions antérieures depuis 2009; sä les articles liés, avec explication de la pertinence; sä la concordance fédérale; sä des références aux documents pertinents (jurisprudence, bulletins d’interprétation, formulaires, etc.); sä des notes explicatives de l’Agence du revenu du Québec pour les projets de loi sanctionnés depuis 2009. Le Règlement sur les impôts, la Loi concernant l’application de la Loi sur les impôts, la Loi sur l’administration fiscale, la Loi sur l’Agence du revenu du Québec, la Loi d’interprétation québécoise, la Loi concernant les paramètres sectoriels de certaines mesures fiscales et les règlements pertinents sont également intégrés dans cet ouvrage. De plus, un index analytique détaillé facilite le repérage. No de commande 986271-66961 116 $ 10/14 couverture rigide env. 3300 pages 978-0-7798-6271-9 Volume annuel distribué en commande permanente Territoires : Canada (Fédéral / Québec) Carswell Practitioner’s Guide to Retail Sales Tax and the Transition to Harmonized Sales Tax 2010 Edition Ryan Keey, MAcc, CPA, CA The Practitioner’s Guide to Retail Sales Tax and the Transition to Harmonized Sales Tax covers all issues related to RST, including the wind-down of RST and the adoption of HST in British Columbia and Ontario. This edition includes all five 2010 provincial budgets – British Columbia, Ontario, Manitoba, PEI, and Saskatchewan – and two new chapters have been added to cover the introduction of HST in British Columbia and Ontario. Experience the benefits: sä Maximize your opportunities for refunds and rebates sä Understand the rules to support your position on audits sä Get the latest information on software taxation sä Explains how provincial retail sales taxes work in the five Canadian provinces that impose the tax sä Practical commentary, advice, examples and suggestions for improvement across the whole spectrum of issues Order # 983455-66961 $99 11/10 softcover 1086 pages 978-0-7798-3455-6 Jurisdiction: Canada (Provincial) Carswell Provincial TaxPartner™ – All Provinces This series provides electronic access to the full text of all relevant provincial statutes and regulations, and adopts a province-by-province modular approach. Carswell’s complete electronic provincial library is available on one DVD. Order # L97370-66961 $2209 (1 knowledge worker) DVD annual subscription 9 releases per year Enterprise licence: Call for details Detailed licensing information and multiple-site pricing available by calling Customer Relations at 1-800-387-5164 or 416-609-3800. Jurisdiction: Canada (National) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 55 Provincial Tax Library Provincial TaxPartner™ – Atlantic Provinces Provincial TaxPartner™ – Alberta, Northwest Territories and Nunavut Includes the full text of the primary tax legislation, regulations, budgets, Interpretation Bulletins and guides of the Atlantic provinces. This series provides electronic access to the full text of all legislation and regulations relevant to Alberta, Northwest Territories and Nunavut. sä Full text of the primary New Brunswick tax statutes and regulations: - Gasoline and Motive Fuel Tax Act - Harmonized Sales Tax Act - Income Tax Act - Real Property Tax Act - Tobacco Tax Act sä Full text of the primary Alberta tax statutes and regulations: - Alberta Corporate Tax Act - Financial Administration Act - Fuel Tax Act - Alberta Income Tax Act - Health Insurance Premiums Act - Alberta Personal Income Tax Act - Oil and Gas Conservation Act - Mines and Minerals Act - Seniors Benefit Act - Tobacco Tax Act - Tourism Levy Act sä Full text of the primary Newfoundland & Labrador tax statutes and regulations: - Gasoline Tax Act - Financial Administration Act - Income Tax Act - Retail Sales Tax Act - Revenue Administration Act - Tobacco Tax Act sä Full text of the primary Nova Scotia tax statutes and regulations: - Assessment Act - Corporation Capital Tax Act - Financial Administration Act - Income Tax Act - Revenue Act - Sales Tax Act sä Full text of the primary Prince Edward Island tax statutes and regulations: - Financial Corporation Capital Tax Act - Gasoline Tax Act - Income Tax Act - Retail Sales Tax Act - Revenue Administration Act - Revenue Tax Act - Tobacco Tax Act Order # L97320-66961 $551 (1 knowledge worker) DVD annual subscription 4 releases per year Enterprise licence: Call for details Detailed licensing information and multiple-site pricing available by calling Customer Relations at 1-800-387-5164 or 416-609-3800. Jurisdiction: Canada (Atlantic Provinces) Carswell 56 Also includes budget documents, provincial bulletins, news releases and case law. sä Full text of respective primary Northwest Territories and Nunavut tax statutes and regulations: - Income Tax Act - Payroll Tax Act - Petroleum Products Tax Act - Tobacco Tax Act Interpretation bulletins and guides are also available. Annotations for each legislative provision, including crossreferences to other sections and forms, definitions, and history of amendments are included. Provincial tax cases and tax reference tables are also included. Order # L97310-66961 $551 (1 knowledge worker) DVD annual subscription; 4 releases per year Enterprise licence: Call for details Detailed licensing information and multiple-site pricing available by calling Customer Relations at 1-800-387-5164 or 416-609-3800. Jurisdiction: Canada (Alberta/Northwest Territories/Nunavut) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Provincial Tax Library Provincial TaxPartner™ – British Columbia and Yukon Territory This series provides electronic access to the full text of all legislation and regulations relevant to British Columbia and Yukon Territory. The British Columbia module includes: sä Full text of the core British Columbia tax statutes and regulations: - Carbon Tax Act - Corporation Capital Tax Act - Income Tax Act - Mineral Tax Act - Motor Fuel Tax Act - Property Transfer Tax Act - Provincial Sales Tax Act - Social Service Tax Act - Tobacco Tax Act sä !äNUMBERäOFäOTHERä!CTSäRELATEDäTOäFUELäTAXäINCOMEäANDä capital tax, property tax, resource tax and tobacco tax sä !NNOTATIONSäFORäEACHäLEGISLATIVEäPROVISIONäINCLUDINGä cross-references to other sections and forms, definitions and history of recent amendments sä 0ROVINCIALäBUDGETS sä )NTERPRETATIONäBULLETINSäANDäGUIDES sä 4OPICALäINDEXESäFORäEACHäSTATUTE sä Full text of the primary Yukon tax statutes and regulations: - Assessment and Taxation Act - Fuel Tax Act - Income Tax Act - Oil and Gas Act - Placer Mining Act - Tobacco Tax Act The module also incorporates budgets, interpretation bulletins and guides. Provincial tax cases and tax reference tables are recent additions to this module. Order # L97330-66961 $551 (1 knowledge worker) DVD annual subscription; 4 releases per year Enterprise licence: Call for details Detailed licensing information and multiple-site pricing available by calling Customer Relations at 1-800-387-5164 or 416-609-3800. Jurisdiction: Canada (British Columbia/Yukon) Carswell Provincial TaxPartner™ – Manitoba and Saskatchewan This series provides electronic access to the full text of all legislation and regulations relevant to Manitoba and Saskatchewan. Full text of the primary Manitoba tax statutes and regulations: sä The Corporation Capital Tax Act sä The Fuel Tax Act sä The Income Tax Act sä The Insurance Corporations Tax Act sä The Mining Tax Act sä The Oil and Gas Act sä The Retail Sales Tax Act sä The Tobacco Tax Act Full text of the primary Saskatchewan tax statutes and regulations: sä The Corporation Capital Tax Act sä The Fuel Tax Act sä The Income Tax Act sä The Insurance Premiums Tax Act sä The Mineral Taxation Act sä The Oil and Gas Conservation Act sä The Provincial Sales Tax Act sä The Tobacco Tax Act The module includes provincial tax cases and tax reference tables. It incorporates budget documents, interpretation bulletins and guides for both provinces. Order # L97340-66961 $551 (1 knowledge worker) DVD annual subscription; 4 releases per year Enterprise licence: Call for details Detailed licensing information and multiple-site pricing available by calling Customer Relations at 1-800-387-5164 or 416-609-3800. Jurisdiction: Canada (Manitoba/Saskatchewan) Carswell Provincial TaxPartner™ – Ontario This series provides electronic access to the full text of all legislation and regulations relevant to Ontario. Now you can expand your electronic research to include provincial income, sales and other taxes. This series adopts a province-byprovince modular approach. The Ontario module includes: sä Full text of the primary Ontario tax statutes and regulations: - Corporations Tax Act - Employer Health Tax Act - Fuel Tax Act - Gasoline Tax Act - Income Tax Act - Interpretation Act - Land Transfer Tax Act - Ministry of Revenue Act - Retail Sales Tax Act sä Annotations for each legislative provision, including crossreferences to other sections and forms, definitions and history of recent amendments sä Topical indexes for each statute sä Ontario budget documents sä Interpretation bulletins and guides sä Provincial tax cases and tax reference tables are recent additions to this module Order # L97350-66961 $551 (1 knowledge worker) DVD annual subscription; 4 releases per year Enterprise licence: Call for details Detailed licensing information and multiple-site pricing available by calling Customer Relations at 1-800-387-5164 or 416-609-3800. Jurisdiction: Canada (Ontario) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 57 Provincial Tax Library Provincial TaxPartner™ – Québec This series provides electronic access to the full text of all legislation and regulations relevant to Quebec. Includes the Taxation Act, the Quebec Sales Tax Act and the Act Respecting the Application of the Taxation Act in both English and French. Additional full text legislation is included, such as the Act Respecting Quebec Business Investment Companies and the Act Respecting the Fiscal Incentives to Industrial Developments, annotations, including cross-references, definitions and history of amendments. The module includes provincial tax cases and tax reference tables. It incorporates budget documents, interpretation bulletins and guides for both provinces. Order # L97360-66961 $551 (1 knowledge worker) DVD annual subscription; 4 releases per year Enterprise licence: Call for details Detailed licensing information and multiple-site pricing available by calling Customer Relations at 1-800-387-5164 or 416-609-3800. Jurisdiction: Canada (Québec) Carswell Standing Order Provincial & Territorial Tax News Carswell Provincial & Territorial Tax News is a quick and economical way of keeping up to date with the latest developments in provincial taxation. This bi-monthly newsletter will highlight the hot topics in provincial tax, and will feature new government documents and provincial budgets. Provincial & Territorial Tax News will provide Carswell customers with expert analysis and commentary on important provincial tax developments and trends. Provincial & Territorial Tax News will be available in print, online and on the Provincial Tax Partner DVD. Order # A20213-14-66961 $80 09/12 annual subscription newsletter 14-16 pages per issue print or online A20213-14 Bi-monthly releases included in annual subscription price Jurisdiction: Canada (Provincial) Carswell Practitioner’s Guide to Ontario Corporate Tax 2010 Contributing Editors: Paula Ideias, B.A., LL.B., LL.M. and Ryan Keey, MAcc, CPA, CA The Practitioner’s Guide to Ontario Corporate Tax 2010 is a comprehensive handbook for practitioners who prepare Ontario Tax Returns (CT23), as well as a technical reference book for Ontario corporate taxation issues. The book includes in-depth commentary on the provisions of the Corporations Tax Act (Ontario). A standing order will make your work life easier! Enjoy the convenience of having each new edition automatically delivered directly to you. You don’t have to remember to make a phone call or complete an order form – a standing order does the remembering for you! Get automatic delivery of each new edition as soon as it becomes available. Call 1-800-387-5164 (in Toronto 416-609-3800) This edition will prepare you with the right information to help your clients comply with Ontario tax law and avoid costly errors or omissions. It will also help ensure that you claim the credits and deductions to which your clients are entitled. Order # 982795-66961 $88 04/10 softcover 854 pages 978-0-7798-2795-4 Jurisdiction: Canada (Federal/Ontario) Carswell 58 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Tax Litigation Library Tax Court Practice New Edition Robert McMechan, B.A., LL.B., LL.M., Ph.D. and Gordon Bourgard, LL.B., LL.M. Portable Tax Court Practice, Act and Rules 2014 / Loi et Règles de procédure de la Cour canadienne de l’impôt Tax Court Practice is an indispensable tool for the litigation specialist or for those who consult in tax cases. This comprehensive two-volume work provides all the information needed regarding the parameters and procedures governing the Tax Court of Canada. The folio-based DVD is a completely searchable version of all the contents in this authoritative book. It allows you to tailor your search precisely with: sä Hypertext linking sä Folio functionality sä Legislation and cases linking to our premier online tax service, Taxnet Pro™ This publication’s looseleaf format and at least two updates per year ensure that it always reflects current information and changes. Contents include: sä Updated full text of the Tax Court of Canada Act, complete with sectional annotations, case summaries and statutory cross-references sä Annotated General and Informal Procedure Rules made under the Tax Court of Canada Act sä Annotated appeal provisions of other relevant federal statutes, including the Excise Tax Act, Canada Pension Plan, Employment Insurance Act, in addition to the full texts of the Interpretation Act and the Income Tax Conventions Interpretation Act, complete with explanatory notes and case summaries sä Complete history of appeals to the Tax Court, both income tax and GST sä Tax Court of Canada Practice Notes and Notices to the Profession sä Current directory and contact information for the Tax Court, Canada Revenue Agency and the Department of Justice sä Excellent Finding Tools, including a detailed Table of Contents, complete Table of Cases and a comprehensive Topical Index. Portable Version Now Available Current subscribers to Tax Court Practice, the looseleaf edition, receive Portable Tax Court Practice, Act and Rules 2014 / Loi et Règles de procédure de la Cour canadienne de l’impôt at no cost with the next release. Order # 9574612-66961 $575 2 volume looseleaf supplemented book 0-459-57461-2 (4 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal/Quebec) Carswell Robert McMechan, B.A., LL.B., LL.M., Ph.D., and Gordon Bourgard, LL.B., LL.M. Portable Tax Court Practice, Act and Rules 2014 / Loi et Règles de procédure de la Cour canadienne de l’impôt is a handbook containing the Act, the Rules and Practice Notes, that will be easy to take to court. Used by tax litigators, this publication provides the rules on how to litigate in Tax Court and is an accompaniment to the Tax Court Practice looseleaf edition. Key Features: sä Tax Court of Canada Act and rules sä 1UICKä2EFERENCEäTOOLäTOäUSEäINä4AXä#OURT sä %ASYäTOäCARRY sä Easy to use tabs indicating statute, rules, and practice information Current subscribers to Tax Court Practice, the looseleaf edition, will receive this book at no cost with the next release. Order # 986263-66961 $42 07/14 softcover cerlox bound approx. 600 pages 978-0-7798-6263-4 Annual editions supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell Tax Aspects of Litigation Contributing Editor: Bernie Aron, LL.B. This work is designed for litigators whose clients may have income tax problems or considerations when involved in litigation. The work discusses a variety of major taxation issues that may arise during the course of general litigation, and provides expert commentary and analysis of those issues. Topics covered include damages, wrongful dismissal, divorce, bankruptcy, real estate, corporate share repurchases, partnership disputes, and trusts and estates. The solutions are presented in a clear, easy-to-understand style with accessible commentary. Finding tools include a topical index, table of cases and reproduction of those Interpretation Bulletins that are relevant to litigation and the tax consequences. Order # 8202091-66961 $427 1 volume looseleaf supplemented book 0-88820-209-1 Anticipated upkeep cost – $134 per supplement (3-4 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal/National) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 59 Tax Litigation Library Tax Evasion William I. Innes, B.Sc., LL.B., LL.M. and Ralph Cuervo-Lorens, M.A., LL.B. This one-volume looseleaf text is available exclusively from Carswell. The work provides tax practitioners with in-depth coverage of this important field. In nine well-written chapters authored by an experienced tax litigator, Tax Evasion offers specific information on such crucial issues as: sä The tax and criminal legislative provisions and policies that determine whether conduct constitutes tax evasion sä The cases where the legislation has been interpreted and applied, including the latest line of decisions regarding the impact of the Charter of Rights sä A survey of the defences available to those charged with tax evasion, in particular the effect of relying on professional advisors sä Sentencing principles, and an examination of the range of criminal and civil penalties and terms of imprisonment to which a tax evader could be liable sä Offence and penal provisions under provincial legislation. Tax Evasion is designed to provide all the material tax practitioners need to properly advise their clients or employer, and to address the issues that may arise in the course of tax litigation proceedings. Highlights of the work’s features include: sä Comprehensive approach - Covering all aspects of tax evasion with respect to income taxes, GST and provincial tax sä In-depth analysis - Exhaustive treatment of the legislation and case law Order # 9574655-66961 $443 1 volume looseleaf supplemented book 0-459-57465-5 Supplements invoiced separately updated as required Jurisdiction: Canada (Federal) Carswell Writing for the Court James Raymond, Ph. D. This handy manual, written by an authority on legal writing, provides quick and ready guidance on preparing effective and succinct briefs, clear written advocacy and written judgments. Written in an informal and highly readable style, the book provides invaluable insight on proper sentence and paragraph structure, style, legal reasoning, among other topics. My Account MyAccount is a free service on www.carswell.com that provides easy access to account information and our new secure online payment features. To request your password, call us at 1-800-387-5164 (416-609-3800 for GTA customers) Order # 982822-66961 $65 09/10 softcover approx. 580 pages 978-0-7798-2822-7 Jurisdiction: International Carswell 60 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Tax Research Library Taxnet Pro™ Whether you’re new to the taxation field or an experienced tax specialist, our comprehensive online tax news and research resource is your one-stop source for answers to your tax questions. Taxnet Pro offers full coverage of all Canadian taxes including income tax, Goods and Services Tax (GST), Harmonized Sales Tax (HST), and the provincially administered taxes. Along with all the primary legislation and government documents, Taxnet Pro also offers the most comprehensive database of case law related to Canadian tax. Within the service there are four unique destinations: Corporate Tax Centre, Tax & Estate Planning Centre, APFF Centre, and Customs & Excise Centre which are specialty libraries that contain additional commentary and analysis as well as a collection of practical tools. Taxnet Pro also offers authoritative and comprehensive commentary from leading experts. Taxnet Pro includes essential tools that you can use every day for the simplest to the most complex tax situation. See page vii for full description. ______ Que vous débutiez comme praticien en fiscalité ou que vous soyez un expert dans le domaine, vous trouverez toutes les nouvelles fiscales et les ressources pour la recherche dont vous avez besoin en un seul et même endroit. Taxnet Pro offre toutes les ressources fiscales canadiennes, notamment l’impôt sur le revenu, la taxe sur les produits et services (TPS), la taxe de vente harmonisée (TVH) de même que les différentes taxes provinciales. En plus des textes législatifs de base et des documents gouvernementaux et les commentaires détaillés provenant diexperts reconnus, Taxnet Pro comprend la banque de jurisprudence en fiscalité canadienne la plus exhaustive. De plus, vous trouverez des commentaires et des analyses ainsi queun ensemble duoutils pratiques dans le Centre de fiscalité des sociétés, le Centre de planification fiscale et successorale et dans le Centre de l’APFF. Taxnet Pro vous donne accès à tous les outils essentiels qui vous seront utiles au quotidien pour régler toute situation fiscale, de la plus simple à la plus complexe. Canada Tax Words, Phrases & Rules Dictionnaire fiscal canadien Marc Jolin, LL.L., M. Fisc. Provides exhaustive identification of words, phrases and rules judicially considered from both English and French language tax cases dating from 1917 to the present. All Canada Tax Cases and Dominion Tax Cases have been considered and referenced by citation and case name. The judge’s name and page number of the excerpt is provided for each of the words, phrases or rules considered. The alphabetical arrangement enables you to compare all definitions of a particular word, phrase or rule. Comprehensive cross-references and annotations are also included to simplify your research. ______ Cet ouvrage dresse une liste exhaustive des termes, expressions et règles dont le sens a été analysé par les tribunaux dans des décisions rendues en matière d’impôt sur le revenu, en français et en anglais, depuis 1917. L’auteur a passé en revue toutes les décisions publiées dans Canada Tax Cases et Dominion Tax Cases et fournit la référence de tous les jugements pertinents de même que le nom des parties. Vous trouverez, sous chacun des termes, expressions et règles définis, le nom du juge et la page de la décision dans laquelle figure l’extrait reproduit. Le classement par ordre alphabétique vous permet de comparer toutes les définitions d’un terme, d’une expression ou d’une règle donnée. Des renvois et des annotations sont également inclus pour faciliter la recherche. Order # / No de commande 8202504-66961 $599 2 volume looseleaf supplemented book 0-88820-250-4 2 reliures à feuilles mobiles Anticipated upkeep cost – $135 per supplement (2 supplements per year) Supplements invoiced separately Coût prévu : 135 $ par mise à jour (2 mises à jour par année) Mises à jour facturées séparément Jurisdiction/Territoires: Canada (Federal/Fédéral) Carswell Consultez la page vii pour obtenir une description complète. Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 61 Tax Research Library Income Tax References / Références à la Loi de l’impôt sur le revenu André Yelle, B. Comm., CPA, CGA revues de l’APFF; de même que les publications de l’Agence des douanes et du revenu du Canada, dont les circulaires d’information, bulletins d’interprétation, Impôt sur le revenu – Nouvelles techniques This is the perfect solution for practitioners seeking a convenient source of law and expert opinion to supplement their research. Order #/No de commande L90850-66961 $930 This bibliographic work contains references to the following income tax material sorted by section of the Income Tax Act. It is an invaluable research tool providing users with a complete collection of reference materials updated quarterly in order to provide you with the most current developments and save you valuable research time. Order #/ No de commande 8201214-66961 $930 References include: sä Court cases: Tax Court of Canada, Federal Court, Supreme Court of Canada and the upper courts of the provinces sä Periodical articles: Although too numerous to list all of them, some of the periodicals’ articles referenced include CTF Tax Conference Reports (both national and provincial), Federated Press periodicals, CTF Canadian Tax Journals, Carswell’s The Canadian Taxpayer, CCH’s Tax Profile, CA Magazine, CGA Magazine, CMA Magazine, Canadian Business Law Journal, Canadian Bar Review, and APFF Conference Reports and Journals sä Canada Revenue Agency publications: Information Circulars, Interpretation Bulletins, Income Tax Technical News sä Income Tax Regulations: Cross-referenced to related Income Tax Act provisions. ___________ Voici l’outil de travail idéal pour les professionnels désirant une source fiable d’information juridique et d’opinions d’experts, afin de compléter leurs recherches. Cet ouvrage bibliographique contient une foule de références à la documentation se rapportant à l’impôt sur le revenu, classées par article de la Loi de l’impôt sur le revenu. Il s’agit d’un outil de recherche d’une valeur inestimable qui offre aux utilisateurs une collection complète de références documentaires mise à jour trimestriellement de façon à leur donner accès aux plus récents développements et à réduire considérablement le temps consacré à la recherche. Vous y trouverez entre autres les références suivantes : Décisions des tribunaux : Incluent les décisions de la Cour canadienne de l’impôt, de la Cour fédérale, de la Cour suprême du Canada et des tribunaux inférieurs provinciaux Articles de périodiques : Trop nombreux pour en dresser la liste complète, les articles de périodiques auxquels l’auteur fait référence incluent ceux que l’on retrouve dans les rapports de conférences fiscales nationales et provinciales de l’ACEF (CTF Tax Conference Reports), les périodiques de la Federated Press, la Revue fiscale canadienne/Canadian Tax Journal de l’ACEF, The Canadian Taxpayer de Carswell, le Tax Profile de CCH, le CA Magazine, le CGA Magazine, le CMA Magazine, le Canadian Business Law Journal, la Canadian Bar Review/ Revue du Barreau canadien, les rapports de conférences et 62 CD-ROM annual subscription/Abonnement annuel sur cédérom Updated 4 times per year/Quatre mises à jour par année 4 volume looseleaf annual subscription service/2 reliures à anneaux 4 releases per year/Quatre mises à jour par année 0-88820-121-4 Online/En ligne Please contact your account representative for detailed product and pricing information. Consultez votre conseiller ou votre conseillère aux ventes pour plus de renseignements sur ce produit ou pour connaître les coûts d’abonnement. Jurisdiction/Territoires: Canada (Federal) Carswell Canadian Tax Research: A Practical Guide, 5th Edition Ted Cook, MBA, LL.B. Canadian Tax Research: A Practical Guide provides a practical framework for researching and answering tax questions and provides an extensive compilation of the information sources available for use in researching those questions. It is a valuable resource for students and new tax practitioners who need some guidance in conducting tax research problems. There are so many sources to conduct effective tax research that beginning to solve a tax problem is a daunting task. This book will help a person confronted with a tax question to develop a game plan for conducting the tax research needed to answer that question, to know what resources are available and how to use them. The book is organized to closely replicate the steps generally followed in solving a tax problem, structured as follows: sä Introduction to Tax Research: outline of the process of conducting tax research – gathering the facts of the situation, identification of the issues, analysis and conclusion sä The Act: description of the structure of the Act and how to approach the interpretation of its provisions sä Other Statutes: description of other statutes such as the Charter, Excise Tax Act, tax treaties and provincial tax legislation that may be relevant in conducting tax research sä Case Law: sources, citation, reading and interpretation Order # 982863-66961 $70 08/10 softcover 272 pages 978-0-7798-2863-0 Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Tax Research Library Nouvelle edition La recherche en fiscalité canadienne, 4e edition The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later Marie-Pierre Allard Kim Brooks, B.A., LL.B., LL.M. Voici le seul ouvrage au Canada, en français, à présenter à la fois l’ensemble des sources documentaires et des outils de recherche traditionnels et informatiques en fiscalité, ainsi qu’un guide systématique et complet des règles de présentation des références en fiscalité. The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later presents a collection of papers written by leading tax experts from Canada, the United States, and Australia, edited by Kim Brooks, based on a series of discussions on the evolution of tax policy since Canada’s Carter Commission. La fiscalité est un domaine de plus en plus complexe, puisqu’il exige du praticien non seulement de solides connaissances de base et une mise à jour constante de celles-ci, mais également d’excellentes aptitudes à la recherche. Ce livre sera donc utile tant aux étudiants en fiscalité qu’aux professionnels dans ce domaine, qu’ils soient juristes, administrateurs, comptables ou économistes. No de commande 985402-66961 70 $ 08/14 couverture souple 522 pages 978-0-7798-5402-8 Volume annuel distribué en commande permanente Territoires : Canada (Fédéral) Carswell Les règles d’équité en droit fiscal québécois et canadien Collection Les précis de fiscalité Normand Bérubé Les fonctionnaires disposent de pouvoirs discrétionnaires qu’ils peuvent exercer à la demande d’un contribuable ou d’un mandataire dans le cadre de mesures favorisant l’équité en matière fiscale. Cet ouvrage a pour but de décrire ces mesures fiscales et de commenter leur application en droit québécois et canadien. L’auteur y traite du rôle de la Cour fédérale du Canada dans le contexte de l’examen judiciaire d’une décision rendue par le ministre du Revenu national, ainsi que du rôle particulier de la Cour canadienne de l’impôt à l’égard de la défense de diligence raisonnable dans le contexte de l’imposition automatique de pénalités lors de l’émission d’une cotisation. Les mesures fiscales adoptées par le ministère du Revenu du Québec et l’historique de ces modifications afin d’harmoniser la législation québécoise avec les mesures fédérales sont aussi commentées. This collection contributes to the Carter Commission’s legacy. Each of the 15 chapters offers unique insights into the tax reform landscape laid out in the Report. The collection is divided into four parts. Tax Justice explores the politics of tax reform and the broader distributive questions raised by the imposition of taxes. Base Reform turns to questions about the appropriate tax base and mix. Human Relationships focuses on the way the income tax system takes into account (and should take into account) human relationships. Administration and Enforcement closes the collection with important, and often overlooked, issues around tax administration and enforcement. The tax system plays a fundamental role in a democratic society. This text is vital for tax scholars, practitioners, and policy makers interested in questions of tax reform. Order # 985491-66961 $125 10/13 hardcover 372 pages 978-0-7798-5491-2 Jurisdiction: Canada (Federal) Carswell No de commande 9267892-66961 47 $ 12/01 couverture souple 142 pages 0-459-26789-2 Territoires : Canada (Fédéral) Carswell Other Related Titles Canada Tax Cases Page 8 Core Income Tax (Federal) Library Corporate Tax Centre Page x Online and Mobile Device Solutions Miller Thomson on Estate Planning Tax & Estate Planning Centre Page 54 Page xi Personal Tax, Estate, and Wealth Planning Library Online and Mobile Device Solutions Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 63 Valuation/Corporate, Finance/Insolvency Library The Acquisition Value Cycle™: Creating Shareholder Value Through Strategic Acquisition Guide to Canadian Business Valuations Howard E. Johnson, MBA, FCPA, FCA, FCMA, CBV, CPA, CFA, ASA, CF, C.Dir This three-volume looseleaf guide has been specifically designed to: sä Provide practical information that is easy to understand and use – Incorporates a unique “engagement approach” to the valuation process, an accessible, step-by-step system. sä Give you the entire picture – Offers valuable insight into the practices, concepts, and procedures for a variety of valuation engagements. sä Help you fully understand each step of the valuation process with “real life” examples – Includes detailed case studies, sample engagement letters, computation worksheets, questionnaires, checklists, and forms. This book is intended for corporate executives and directors of public and private companies who see acquisitions as a means of increasing value for their shareholders. It offers practical guidance to help corporate acquirers in developing, structuring and negotiating a good deal, which goes beyond an attractive purchase price. This book presents frameworks and tools that are designed to help buyers identify the key value drivers within an acquisition target and to develop comprehensive valuation and pricing models to support corporate decision making and meet growing corporate governance expectations. It also provides insight on how deal structuring can be used to mitigate the risks involved in an acquisition, as well as effective negotiating strategies and guidelines for ensuring successful integration. The Acquisition Value Cycle™ illustrates how shareholder value can be created at each stage of the acquisition process, from corporate strategy development, through to identifying acquisition candidates, target company analysis, valuation and pricing, negotiations, due diligence, closing and integration. Order # 981889-66961 $84 03/09 hardcover 360 pages 978-0-7798-1889-1 Special Bundle Offer Take advantage of our Special Bundle Offer and save $25 with the purchase of both The Acquisition Value Cycle™ and Corporate Finance for Canadian Executives (summary, page 1). Order # 982232-66961 $170 Jurisdiction: Canada (National) Carswell Canada Valuation Service Ian R. Campbell, BBA, FCA, FCBV, Howard E. Johnson, MBA, FCPA, FCA, FCMA, CBV, CPA, CFA, ASA, CF, C.Dir., Christopher Nobes, HBA, CPA, CA, CBV With this landmark two-volume service, you are receiving the most comprehensive guidance on the issues regarding the principles and approaches to business valuation. Canada Valuation Service provides in-depth coverage of contentious valuation issues, including valuation methodologies, rates of return and minority discounts. This is the indispensable research saving handbook for business valuators, accountants and lawyers who demand timely and complete coverage of the practical issues of valuation and the legislation that affects it. 3JDIBSE.8JTF#$PN'$"$1"$"ǎ*'"'$#7'"4" MCBA, C.Arb., CFE, Lic.Acc. All professionals in this area will find the complete set of easy-to-use practice aids extremely helpful in their day-to-day activities. Order # 9573829-66961 $446 3 volume looseleaf supplemented book 0-459-57382-9 Anticipated upkeep cost – $120 per supplement (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada (National) Carswell Taxation, Valuation and Investment Strategies in Volatile Markets Editors: James Horvath and David W. Chodikoff, B.A. (Spec. Hons.), M.A., LL.B. Taxation, Valuation and Investment Strategies in Volatile Markets is an important and timely addition to every business library. This unique work presents alternatives to measuring value and risk, and tax options in an environment of increasing complexity, ongoing change and interrelated markets. Edited by contributing authors, David W. Chodikoff and James L. Horvath, and authored by leading experts, this valuable work provides readers with a solid understanding of how the current economic environment impacts their interests and offers guidance to move forward. Order # 982797-66961 $121 09/10 hardcover 1328 pages 978-0-7798-2797-8 Jurisdiction: Canada (Federal) Carswell Order # 8200501-66961 $669 2 volume looseleaf annual subscription service 0-88820-050-1 (3-4 supplements per year) Supplements invoiced separately Jurisdiction: Canada Carswell 64 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Valuation/Corporation, Finance/Insolvency Library Valuing a Business in Volatile Markets James Horvath Valuing a Business in Volatile Markets is written and compiled to enable business valuators, and others whose business activities touch on business valuation (for instance CFOs, corporate lawyers, accountants, and even sophisticated business owners) to understand how the principles of business valuation are impacted by difficult economic times. This book provides an excellent overview of the valuation principles and methodologies in Chapter one and a more thorough treatment of topics in subsequent chapters. In this regard it is an excellent desktop reference for a reminder/ primer on subject areas as well as a good reference for someone wishing to deepen his/her knowledge of valuation issues generally and in the context of economic recession. While the basic principles of business valuation do not change, the economic environment raises new valuation issues and requires the application of valuation principles and methodologies in different ways, or in ways that are informed by a different economic climate. It also provides an international perspective on the topic as well as addressing new and emerging developments such as the impact of the move from financial reporting under Canadian and US GAAP (Generally Accepted Accounting Practices) to IFRS (International Financial Reporting Standards). (Canadian publicly traded companies move to IFRS in 2011). Baird’s Practical Guide to the Companies’ Creditors Arrangement Act David E. Baird, Q.C. This book has been written for the purpose of providing the reader with a very practical discussion of how to plan and implement a successful restructuring under the Companies’ Creditors Arrangement Act (“CCAA”). It brings to the reader a lifetime of the author’s experience, which is necessary because the court appearances and the relatively few reported decisions on the CCAA do not provide a complete picture of the strategies and tactics which have been used to successfully restructure companies under the CCAA. It will be used by all parties to obtain a much better understanding of how to plan and achieve a successful restructuring under the CCAA. The author’s autobiographical approach, based on 50 years of practising bankruptcy and insolvency law, furnishes the reader with a detailed outline of how a restructuring under the Companies’ Creditors Arrangement Act (the “CCAA”) is planned and implemented. It includes sample precedents and genuine documents from real-life restructurings such as Air Canada, Algoma Steel, and Nortel. Order # 982245-66961 $115 10/09 softcover approx. 580 pages 978-0-7798-2245-4 Biennial volumes supplied on standing order subscription Jurisdiction: Canada (Federal) Carswell www.carswell.com/valuation Bennett on Collections, 5th Edition Order # 982286-66961 $98 Frank Bennett 06/10 hardcover 848 pages 978-0-7798-2286-7 Jurisdiction: Canada (Federal) Carswell New Edition The 2014-2015 Annotated Bankruptcy and Insolvency Act The Honourable Mr. Justice Lloyd W. Houlden, Mr. Justice Geoffrey B. Morawetz, and Dr. Janis P. Sarra, LL.B., LL.M., S.J.D. A condensed version of the classic Bankruptcy and Insolvency Law of Canada, 4th Edition, this publication is the perfect quick reference you can rely on for immediate access to primary law and concise commentary. Order # 986138-66961 $175 The step-by-step guide to Ontario collection procedures. Offering convenient and affordable access to the rules you need to know on a day-to-day basis. Chapters include: sä Instructing the Lawyer sä Collection Litigation sä Enforcement of Judgment Debts sä Proceedings in Small Claims Court sä Collection Against Deceased Estates sä Construction Liens sä Bankruptcy. With forms and precedents for each chapter, along with legislative cross-references. Order # 9241001-66961 $118 08/03 softcover 480 pages 0-459-24100-1 Jurisdiction: Canada (Ontario) Carswell 11/14 softcover approx. 1890 pages 978-0-7798-6138-8 New editions supplied twice per year on standing order subscription Jurisdiction: Canada (Federal) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 65 Valuation/Corporation, Finance/Insolvency Library Bankruptcy, Insolvency and Family Law, 2nd Edition Robert A. Klotz, B.Sc. (Maths), J.D., LL.M. This supplemented service is a guide to every legal issue that arises when family law interacts with debtor-creditor or bankruptcy law and includes discussion of more than 1,000 new and unreported cases. It sets out the conceptual structure for resolving all of these issues, along with in-depth analysis of all of the legislation and jurisprudence – both Canadian and common law, reported and unreported, English and French – that bears on the topic. All provincial nuances are discussed, such as British Columbia’s unique priority rules, Newfoundland’s deemed joint ownership of the matrimonial home, Quebec’s dual proprietary remedies and Alberta’s highly discretionary division remedy. The scope is also international, as the text covers relevant case law from all other common law jurisdictions. The second and significantly expanded edition of Robert Klotz’s book is a valuable resource for lawyers seeking to identify and address the legal implications of insolvency or bankruptcy occurring in the context of a family breakdown. “Overall, this book is a valuable resource for practitioners and judges. It occupies an important niche in the legal literature by bridging the doctrinal chasm between family law and the law of bankruptcy. …Klotz accomplishes the not inconsequential task of sorting through and sorting out a very large and often discordant body of case law for the benefit of his readers.” Tamara M. Buckwold, Associate Professor Faculty of Law, University of Saskatchewan Order # 9211161-66961 $340 1 volume looseleaf supplemented book 0-459-21116-1 (1-2 supplements per year) Supplements invoiced separately Jurisdiction: Canada (Federal)/International Carswell Commercial Debt Collection in Canada: A Legal Handbook David Franklin There are ten provinces in Canada and three territories, each with separate rules of procedure. There are two distinct legal regimes, namely the common law and the civil law of Quebec. This overview of the Canadian jurisdictions provides a timely and practical guide to enforcing creditor rights. The focus of this book is on decreasing trade risk by understanding the procedures available for trade creditors. The analysis by commercial lawyers of various topics and provincial jurisdictions is practical not only for exporters involved in cross-border and inter-provincial commerce, but also for attorneys, export insurers and financial institutions, and collections agencies whose clients conduct business in Canada. Order # 804606-66961 $101 09/12 softcover approx. 340 pages 978-0-88804-606-2 Jurisdiction: Canada (National) Canada Law Book 66 Credit Solutions: Kershman on Advising Secured and Unsecured Creditors, 2nd Edition The Honourable Mr. Justice Stanley J. Kershman, B. Admin., LL.B. In times of economic uncertainty, the inability to collect on unpaid debts can have disastrous effects on a creditor’s ability to stay in business. The key to successfully pursing delinquent accounts often depends on choosing the right option and the right forum in which to pursue an action. Credit Solutions: Kershman on Advising Secured and Unsecured Creditors, 2nd Edition offers practical guidance along with a detailed range of actions that can be taken in order to help clients collect on monies owed. The 2nd Edition guides the reader through the entire collection process by detailing how to: sä Assemble all the correct information sä Recognize potential problem areas sä Analyze all pertinent facts sä Select the right option and forum in which to pursue payment sä Guide the case to a satisfactory solution Order # 981336-66961 $155 01/08 softcover 900 pages 978-0-7798-1336-0 Jurisdiction: Canada (Ontario) Carswell International Commercial Secured Transactions David Franklin, Ad.E. and Steven A. Harms International Commercial Secured Transactions is a complete discussion on the topic of secured transactions in the international commercial context, covering over 30 industrialized countries. It is a handbook for people actively engaged in the many phases of banking, extending credit, lending, leasing and selling of commercial assets on an international scale. From loan officers to attorneys, the materials in the book represent basic and essential tools of the trade. Topics covered for each country include: sä Differences in the handling, attachment or perfection sä Advantages of being a secured creditor in a global economy sä International letters of credit sä Laws creating Secured Transactions sä Types of personal property which may be secured sä Documents used in the creation of secured transactions sä Priorities of liens sä Secured creditor rights in bankruptcy court sä Tax liens sä Recovery/repossession of collateral upon default in payment sä Deficiency balance claims In addition, the handbook includes helpful articles on: sä Secured Parties in United States Bankruptcy Proceedings sä Secured vs. Unsecured Creditors sä Trade Credit Insurance sä Intellectual Property and Secured Transactions sä Securitization of Court Judgments sä Trusts Order # 982391-66961 $112 05/10 softcover approx. 250 pages 978-0-7798-2391-8 Jurisdiction: Canada/International Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Valuation/Corporation, Finance/Insolvency Library Merchants of Enterprise – Private Equity in Canada: The Colour and Controversy Fidrisk Collection Miriam Varadi Private equity firms burst onto the investment scene in a big way over a decade ago but kept a low profile. When people saw big household names such as Shoppers Drug Mart and Yellow Pages being scooped up, they began to ask “Who are those guys?” Now, Merchants of Enterprise provides the answers. Miriam Varadi, a professional investment advisor for more than 25 years, takes you behind the curtain and exposes the inner workings of private equity firms. Ms. Varadi’s account is all the more authoritative because she gained unprecedented on-the-record access to many of the biggest deal-makers in private equity. World Insolvency Systems: A Comparative Study Otto Eduardo Fonseca Lobo A comparative study of 17 jurisdictions in insolvency and bankruptcy-related matters. Each individual jurisdiction is authored by an authority in that jurisdiction. Order # 982130-66961 $127 05/09 softcover approx. 440 pages 978-0-7798-2130-3 Order # 982228-66961 $175 05/09 hardcover approx. 440 pages 978-0-7798-2228-7 Jurisdiction: Canada/International Carswell The book deals with the vital issues raised by private equity. Why did it often outperform public markets? How does private equity compare to public markets? Did it contribute to the meltdown? This easy-to-understand book will be of interest not only to entrepreneurs, investors and their advisors, but also to everyone concerned with the health of our financial system. Order # 981940-66961 $58 01/10 hardcover approx. 300 pages 978-0-7798-1940-9 Jurisdiction: Canada (National) Carswell Rescue! The Companies’ Creditors Arrangement Act, Second Edition Dr. Janis P. Sarra, LL.B., LL.M., S.J.D. The Companies’ Creditor Arrangement Act (CCAA) is an extraordinary statute, enabling insolvent companies and other forms of business enterprise to restructure to survive. It has been used in every major Canadian restructuring in the past quarter century. The going-forward solution to a firm’s financial distress depends on the reasons for insolvency, the firm’s capital structure, viability of its business plan, effectiveness of its directors and officers, and the availability of capital to refinance or purchase the business. Insolvency law is an indispensable component of commercial economies and regulates governance of the insolvent company during the key period of decision-making regarding its future. Insolvency law also plays a broad social and economic role in overall economic planning, preservation of employment, pensions and credit relationships, and the public interest in economic activity that the survival of companies generates. Globalization pressures can make these determinations complex because the decision is often layered with whether there is a national interest in preserving particular types of economic activity within Canada. This book offers a comprehensive analysis of current and expected developments in this area of law. Order # 985537-66961 $139 09/13 softcover approx. 1050 pages 978-0-7798-5537-7 Jurisdiction: Canada (National) Carswell Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 67 Become part of our expert author team Great new publications come from people like you — people with expertise and an inclination to write. If you have an idea or suggestion for a product or service, we want to hear from you. We take great pride in our relationships with renowned experts and leading academics in the fields of law, tax, finance, accounting and human resources. Building on a solid tradition of product quality and service excellence, Carswell creates innovative products and services that allow our customers to excel in their professional endeavours. The depth and breadth of Carswell’s authored works is unrivalled in the Canadian marketplace. Our Product Development Managers work closely with our authors to produce publications and services of the highest quality. They will discuss the market potential for your publication, assist you in formulating your idea into a proposal, and consult with you throughout the process. Contact us at 1-800-342-6288 ext.5152 for further details. 68 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Author Index A ALEXANDER, Merle Taxation and Financing of Aboriginal Businesses in Canada, The .........................................................................26 ALLARD, Marie-Pierre Recherche en fiscalité canadienne, 4e édition, La .............. 18, 63 ALTERMAN, Vivian M. Financial Principles of Family Law ............................................ 54 APFF Solutions fiscales - Collection de l’APFF .................................... 18 ARON, Bernie Tax Aspects of Litigation ............................................................ 59 ASTAIDIS, Elisabeth Practical Guide to Ontario Estate Administration, Fifth Edition, The......................................................................53 AWERBUCK, Risa Practical Guide to Ontario Estate Administration, Fifth Edition, The......................................................................53 B BABINEAU, Marie-Andrée Fiscalité spécialisée, 28e édition 2015 .......................................52 Fiscalité spécialisée – Problèmes d’impôt solutionnés, 28e édition 2015 ......................................................................53 Impôts sur le revenue des particuliers et sociétés 31e édition, 2014-2015............................................................. 12 Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome I, 31e édition 2014-2015 ..............................................................13 Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome II, 31e édition 2014-2015 ..............................................................13 BAIRD, David E. Baird’s Practical Guide to the Companies’ Creditors Arrangement Act .................................................... 65 BANGS, Peter J. Tax Planning for You and Your Family 2015 .........................22, 47 Vous, votre familleet le fisc 2015 ......................................... 23, 48 BARETTE, François GAAR Interpreted: The General Anti-Avoidance Rule ............... 11 BATES, Paul K. Sales Force Management in the Financial Services, 2nd Edition .............................................................................. 54 BEAUREGARD, Claude Principes de fiscalité : Affaires, placements, financement et situations personnelles – édition 2014 .........17 Principes de fiscalité : Affaires, placements, financement et situations personnelles – Problèmes et solutions, édition 2014 ..............................................................................17 Spécial Principes de fiscalité (UQAM) : Affaires, placements, financement et situations personnelles, Édition 2014 .......... 18 BENNETT, Frank Bennett on Collections, 5th Edition........................................... 65 BÉRUBÉ, Normand Règles d’équité en droit fiscal québécois et canadien, Les ...............................................27, 63 BETHUNE, Carol Tax Planning for You and Your Family 2015 .........................22, 47 Vous, votre famille et le fisc 2015 ..................................... 23, 48 BISCOTT, Lynn Boomers Retire – A Guide for Financial Advisors and their Clients, 4th Edition, The ..........................................47 Fingertip Guide: Taxation and Financial Planning 2014, The .. 48 Guide to Personal Financial Planning ....................................... 49 BOURGARD, Gordon Portable Tax Court Practice, Act and Rules 2014 / Loi et Règles de procédure de la Cour canadienne de l’impôt ...... 59 Tax Court Practice ....................................................................... 59 BOWEN, Jane Designing and Using Effective Analytical Procedures ................2 Guide to Preparing Financial Statements ....................................2 BRAWN, Sheila Payroll FAQs 2014 ........................................................................42 BROOKS, Kim Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later, The ...........................................63 BROWN, Catherine A. Taxation and Estate Planning ..................................................... 51 BURKE-ROBERTSON, Jane Corporate and Practice Manual for Charities and Not-For-Profit Corporations....................................................43 BUTLER, Alison Scott Tax Planned Will Precedents, 4th Edition ..................................53 C CABANA, Paul GAAR Interpreted: The General Anti-Avoidance Rule ............... 11 CADESKY, Michael Taxation at Death: A Practitioner’s Guide 2015 .........................52 CALVERLEY, C. Anne Canadian Resource Taxation .......................................................24 Introduction to Resource Taxation in Canada ............................25 CAMPBELL, Colin Administration of Income Tax 2014 ..............................................8 Taxation of Corporate Reorganizations, 2nd Edition ................ 19 CAMPBELL, Ian R. Canada Valuation Service .......................................................... 64 CANADA BORDER SERVICES AGENCY Harmonized Tariff Schedule of Canada, The ...................... 34, 36 CANADIAN PAYROLL ASSOCIATION Payroll Audit Toolkit ..................................................................... 41 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 69 Author Index CANTIN, Daniel Loi de Praticien - Loi sur l’administration fiscal 2014, 14e edition ...............................................................................33 CAPLAN, Kenneth J. Designing and Using Effective Analytical Procedures ................2 CARR, Brian R. Canadian Resource Taxation .......................................................24 Introduction to Resource Taxation in Canada ............................25 CARSWELL Provincial & Territorial Tax News................................................ 58 CARSWELL, APFF Solutions fiscales - Collection de l’APFF .................................... 18 CARSWELL PAYROLL CONSULTING GROUP Canadian Payroll Manual, The ........................................... xviii, 40 Manuel de paie canadien ..........................................................xviii Manuel de paie du propriétaire/dirigeant – Québec ................ 41 Owner/Manager’s Payroll Manual, The..................................... 40 Payroll FAQs 2014 ........................................................................42 CARTER, Terrance S. Corporate and Practice Manual for Charities and Not-For-Profit Corporations....................................................43 CHODIKOFF, David Tax Advisor’s Guide to the Canada-U.S. Tax Treaty, The .........................................................................38 Taxation, Valuation and Investment Strategies in Volatile Markets ...................................................................... 64 CHONG, Annie Payroll Audit Toolkit ..................................................................... 41 Payroll FAQs 2014 ........................................................................42 CHORNOBOY, Katherine Records and Information Management Audit Toolkit .................6 CHOW, Grace Guide de l’impôt des fiducies, Édition 2015 (T3) ................. 12, 46 Taxation at Death: A Practitioner’s Guide 2015 .........................52 Taxation of Trusts and Estates: A Practitioner’s Guide 2015 ... 50 Trust Tax Return Guide, 2015 Edition (T3) .......................... 22, 46 COCKFIELD, Arthur Manager’s Guide to International Tax ........................................ 37 Materials on Canadian Income Tax, 14th Edition....................... 14 COLLISON, Daniel Financial Advisor’s Guide to Excellence - Becoming a World-Class Practitioner, The ................................................ 50 COOK, Ted Canadian Tax Research: A Practical Guide, 5th Edition.................................................62 CRONKWRITGHT, Stephen J. Records and Information Management ....................................... 7 CUERVO-LORENS, Ralph Tax Evasion .................................................................................. 60 70 D DAVIES WARD PHILLIPS & VINEBERG LLP Carswell’s Pension Manager .......................................................42 Carswell’s Pension Manual.......................................................... 41 Taxation of Corporate Reorganizations, 2nd Edition ................ 19 DAYAN, Anna GAAR Interpreted: The General Anti-Avoidance Rule ............... 11 DORVAL, Thierry Responsabilité des administrateurs pour les déductions à la source, La ........................................27 DRACHE, Arthur B.C. Canadian Not-for-Profit News ....................................................43 Canadian Taxpayer, The.................................................................9 Charities Taxation, Policy and Practice ...................................... 44 DUNCAN, Garry Canadians Resident Abroad 2015 ....................................... 35, 48 Migration to Canada 2015 ........................................................... 37 When I Die: Financial Planning for Life and Death, 2015 ........ 50 E EDGAR, Tim Materials on Canadian Income Tax, 14th Edition....................... 14 EDMUNDS, Ross Canadian Credit and Collection Guide, 2nd Edition, The.........................................................................5 EWENS, Doug S. McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012 ............................................................................... 16 F FASKEN MARTINEAU DUMOULIN GAAR Interpreted: The General Anti-Avoidance Rule ............... 11 FELDMAN, Giselle Practitioner’s Ontario Taxes Annotated 2014 Fall Edition ....... 55 FLEMING, Jason CFE/UFE Tax: A Guide to Understanding the Basics of Canadian Income Taxation, 4th Edition ................................. 10 UFE Case Writing, A Guide to Essential Case Writing Skills for the Uniform Evaluation ...........................................................23 FOERSTER, Ronald Accountants’ Liability in Canada ............................................... 28 FRANKLIN, David Commercial Debt Collection in Canada: A Legal Handbook... 66 International Commercial Secured Transactions...................... 66 FREEDMAN, Andrew J. Financial Principles of Family Law ............................................ 54 G GADBOIS, Étienne Loi du Praticien – TPS-TVQ – 19e édition 2014 – Loi annotée, La ........................................................................32 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Author Index GAMBLE, Ian J. Taxation of Canadian Mining ......................................................25 GIAKOUMAKIS, John Crossing Borders: International Acquisitions and Related Tax Issues, 2nd Edition ..............................................35 J JENSET, John M. Guide to Estate & Trust Accounting............................................ 51 JHALLY, Rakesh GAAR Interpreted: the General Anti-Avoidance Rule ................ 11 GIBBS, Karen M. Practical Guide to Ontario Estate Administration, Fifth Edition, The......................................................................53 JOEL, Danielle Practical Guide to Ontario Estate Administration, Fifth Edition, The......................................................................53 H JOHNSON, Howard E. Acquisition Value Cycle™: Creating Shareholder Value Through Strategic Acquisitions, The ................................. 1, 64 Canada Valuation Service .......................................................... 64 Corporate Finance for Canadian Executives .................................1 HANSELL, Carol What Directors Need to Know: Corporate Governance ............ 28 HARMS, Steven A. International Commercial Secured Transactions...................... 66 HARVEY, Frédéric McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012 ............................................................................... 16 JOHNSTON, Nigel McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012 ............................................................................... 16 HAYDEN, Peter R. Foreign Investment in Canada ....................................................36 JOLIN, Marc Canada Tax Words, Phrases & Rules/ Dictionnaire fiscal canadien .................................................... 61 HAYHOE, Robert B. Charities Taxation, Policy and Practice ...................................... 44 JONCAS, Patricia Payroll FAQs 2014 ........................................................................42 HICKEY, Paul G. Tax Planning for You and Your Family 2015 .........................22, 47 Vous, votre famille et le fisc 2015 ........................................ 23, 48 JUNEJA, Raj Taxation of Corporate Reorganizations, 2nd Edition ................ 19 HOFFSTEIN, Elena Charitable Giving in Canada .......................................................43 K HOGG, Peter W. Principles of Canadian Income Tax Law, 8th Edition ................ 18 HORVATH, James L. Taxation, Valuation and Investment Strategies in Volatile Markets ...................................................................... 64 Valuing a Business in Volatile Markets ...................................... 65 HOULDEN, Lloyd W. Annotated Bankruptcy and Insolvency Act, The 2014-2015 .... 65 HULL, Barry GST & Commodity Tax ..................................................................31 I IDEIAS, Paula Canadian Tax Compliance Guide for Registered Charities and Non-Profit Organizations ................................43 Guide de l’impôt des particuliers, Année d’imposition 2014 (T1) ............................................................................. 12, 45 Personal Tax Return Guide, 2014 Taxation Year .................. 16, 45 Practitioner’s Guide to Ontario Corporate Tax 2010 ................ 58 Trust Tax Return Guide, 2015 Edition (T3) .......................... 22, 46 INNES, William I. Tax Evasion .................................................................................. 60 KAM, André Fok From Conflict to Trust: How Mutual Funds Manage Conflicts of Interest ...................................................................6 KEEY, Ryan Canada Tax Manual .......................................................................8 Corporate Tax Return and Provisions Guide, 2015 Edition (T2) .........................................................10, 24, 45 Guide de l’impôt des sociétés, Édition 2015 ....................... 24, 46 McCarthy Tétrault’s Canada Tax Service Depreciable Property Guide ......................................................................... 15 McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012 ............................................................................... 16 McCarthy Tétrault’s Canada Tax Service Foreign Affiliates Guide ........................................................................ 15 Practitioner’s Guide to Ontario Corporate Tax 2010 ................ 58 Practitioner’s Guide to Retail Sales Tax and the Transition to Harmonized Sales Tax 2010 Edition.......... 33, 55 KERSHMAN, Stanley J. Credit Solutions: Kershman on Advising Secured and Unsecured Creditors, 2nd Edition ......................................... 66 KERZNER, David Manager’s Guide to International Tax ........................................ 37 Tax Advisor’s Guide to the Canada-U.S. Tax Treaty, The .........................................................................38 KISELBACH, Daniel Annotated Customs Act, The 2014 .............................................34 Canadian Customs Law ...............................................................34 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 71 Author Index KLOTZ, Robert A. Bankruptcy, Insolvency and Family Law, 2nd Edition .............. 66 KNIGHT, Jamie Canada and Quebec Pension Plan and Employment Insurance Acts: Quick Reference – 2015 Edition ....................................39 KPMG ENTERPRISE™ Canadian Family Business Guide, The .........................................9 KPMG LLP Tax Planning for You and Your Family 2015 .........................22, 47 Vous, votre famille et le fisc 2015 ........................................ 23, 48 KRISHNA, Vern Fundamentals of Canadian Income Tax, 9th Edition, The ......... 11 Fundamentals of Canadian Income Tax, Volume I: Personal Tax ............................................................. 11 L LABELLE, André Principes de fiscalité : Affaires, placements, financement et situations personnelles – édition 2014 .........17 Principes de fiscalité : Affaires, placements, financement et situations personnelles – Problèmes et solutions, édition 2014 ..............................................................................17 Spécial Principes de fiscalité (UQAM) : Affaires, placements, financement et situations personnelles, Édition 2014 .......... 18 LAFONTAINE, Michael Fiscalité spécialisée, 28e édition 2015 .......................................52 Fiscalité spécialisée – Problèmes d’impôt solutionnés, 28e édition 2015 ......................................................................53 Impôts sur le revenue des particuliers et sociétés 31e édition, 2014-2015............................................................. 12 Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome I, 31e édition 2014-2015 ..............................................................13 Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome II, 31e édition 2014-2015 ..............................................................13 LAMARRE, Paul Taxation of Corporate Reorganizations, 2nd Edition ................ 19 LAY, Ryan Practical Guide to Ontario Estate Administration, Fifth Edition, The......................................................................53 L’HEUREUX, Louis Fiducie réputée de la Loi de l’Impôt sur le revenu, La................ 11 LI, Jinyan Principles of Canadian Income Tax Law, 8th Edition ................ 18 LINDSEY, Theodore Payroll FAQs 2014 ........................................................................42 LOBO, Otto Eduardo Fonseca World Insolvency Systems: A Comparative Study .....................67 LOOMER, Sue C. Financial Principles of Family Law ............................................ 54 72 LORANGER, Richard Records and Information Management ....................................... 7 M MACDONALD, J. Bruce Carswell’s Benefits Guide ........................................................... 40 MAGEE, Joanne E. Insight Into Canadian Income Tax 2014-2015 ............................13 Insight into Canadian Income Tax: Problems and Solutions Manual 2014-2015 ...................................................13 Principles of Canadian Income Tax Law, 8th Edition ................ 18 MAHAFFY, A. Paul Business Succession Guide, Third Edition ................................. 50 Business Transactions Guide.........................................................5 Private Company: A Legal and Business Guide for Owners and Managers, Second Edition, The.........................................6 MAN, Theresa L.M. Corporate and Practice Manual for Charities and Not-For-Profit Corporations ............................................43 MANN, Shari Compilation Engagements: A Guide .............................................1 Guide to Preparing Financial Statements ....................................2 Guide to Review and Compilation Engagements........................3 MARINO, Florence Canadian Taxation of Life Insurance, Seventh Edition ..............52 MANULIFE FINANCIAL, TAX, RETIREMENT & ESTATE PLANNING SERVICES Canadian Taxation of Life Insurance, Seventh Edition ..............52 McCARTHY TÉTRAULT LLP Canadian Federal Budget 2014 ....................................................9 McCarthy Tétrault’s Canada Tax Service .................................... 14 McCarthy Tétrault’s Canada Tax Service Depreciable Property Guide ......................................................................... 15 McCarthy Tétrault’s Canada Tax Service Foreign Affiliates Guide ........................................................................ 15 McCarthy Tétrault’s Canada Tax Service – Guide de référence rapide 2014.............................................. 15 McCarthy Tétrault’s Canada Tax Service Quick Reference Guide, 2014 .................................................. 15 McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012 ............................................................... 16 McMECHAN, Robert Economic Substance and Tax Avoidance: An International Perspective.............................................10, 36 Portable Tax Court Practice, Act and Rules 2014 / Loi et Règles de procédure de la Cour canadienne de l’impôt ...... 59 Tax Court Practice ....................................................................... 59 MILLER THOMSON LLP Miller Thomson on Estate Planning .......................................... 54 MOHER, Michael Ontario Workplace Insurance: Claims Management and Return to Work ............................ 40 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Author Index MONAGHAN, Siobhan Taxation of Corporate Reorganizations, 2nd Edition ................ 19 MONAHAN, Paul F. GAAR Interpreted: The General Anti-Avoidance Rule ............... 11 MOORE STEPHENS XYZ Model Financial Accounts: Preparing Financial Statements Under IFRS and Canadian Accounting Standards 2012 ..........................................................................3 XYZ Model Financial Accounts Workbook 2012 ..........................3 MORAWETZ, Geoffrey B. Annotated Bankruptcy and Insolvency Act, The 2014-2015 .... 65 MORIN, Robert Fiscalité spécialisée, 28e édition, 2015 ......................................52 Fiscalité spécialisée Problèmes d’impôt solutionnés 28e édition, 2015.................................................53 Impôts sur le revenue des particuliers et sociétés 31e édition, 2014-2015............................................................. 12 Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome I, 31e édition 2014-2015 ..............................................................13 Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome II, 31e édition 2014-2015 ..............................................................13 Principes de fiscalité : Affaires, placements, financement et situations personnelles – édition 2014 .........17 Principes de fiscalité : Affaires, placements, financement et situations personnelles – Problèmes et solutions, édition 2014 ..............................................................................17 Spécial Principes de fiscalité (UQAM) : Affaires, placements, financement et situations personnelles, Édition 2014 .......... 18 MORRIS, D. Bernard Taxation of Corporations, Partnerships and Trusts, 4th Edition................................................................................ 19 MOTT, John R. Tax Guide for Investment Advisors, 2015 Edition ..................... 49 MUNRO, Gary H. Taxation of Farmers and Fishermen ...........................................26 N NASSAR, Carla Canada and Quebec Pension Plan and Employment Insurance Acts: Quick Reference – 2015 Edition ...................39 NATALE, John Canadian Taxation of Life Insurance, Seventh Edition ..............52 NICHOLLS, Christopher C. Corporate Finance and Canadian Law, Second Edition ...............1 NIKOLAKAKIS, Angelo Taxation of Foreign Affiliates ......................................................38 NOBES, Christopher Canada Valuation Service .......................................................... 64 O OELSCHLAGEL, Kurt Taxation of Farmers and Fishermen ...........................................26 O’SHEA, Michael Records and Information Management Audit Toolkit .................6 P PAPILLON, Marc Fiscalité spécialisée, 28e édition, 2015 ......................................52 Fiscalité spécialisée Problèmes d’impôt solutionnés 28e édition, 2015.................................................53 Impôts sur le revenue des particuliers et sociétés 31e édition, 2014-2015............................................................. 12 Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome I, 31e édition 2014-2015 ..............................................................13 Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome II, 31e édition 2014-2015 ..............................................................13 Principes de fiscalité : Affaires, placements, financement et situations personnelles – édition 2014 .........17 Principes de fiscalité : Affaires, placements, financement et situations personnelles – Problèmes et solutions, édition 2014 ..............................................................................17 Spécial Principes de fiscalité (UQAM) : Affaires, placements, financement et situations personnelles, Édition 2014 .......... 18 PETTIT, Paula Canada and Quebec Pension Plan and Employment Insurance Acts: Quick Reference – 2015 Edition ...................39 POUND, Richard W. Canada Tax Cases ..........................................................................8 Pound’s Tax Case Notes .............................................................. 16 Stikeman Income Tax Act Annotated 2015, 57th Edition.......... 19 Tax Guide for American Citizens in Canada, A.....................35, 47 POYSER, John E.S. Capacity and Undue Influence ................................................... 49 PRYOR, Ian Guide de l’impôt des fiducies, Édition 2015 (T3) ................. 12, 46 Taxation of Trusts and Estates: A Practitioner’s Guide 2015 ................................................... 50 Trust Tax Return Guide, 2015 Edition (T3) .......................... 22, 46 Q QUIGLEY, Ian Compensation and Tax Strategies .................................................1 R RABINOWITZ, Archie J. Practical Guide to Ontario Estate Administration, Fifth Edition, The......................................................................53 RANGER, Alain GAAR Interpreted: The General Anti-Avoidance Rule ............... 11 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 73 Author Index RAUTENBERG, L. Allan Taxation of Corporations, Partnerships and Trusts, 4th Edition................................................................................ 19 Practitioner’s Income Tax Act 2015, 47th Edition .......................17 Taxes, Health & Disabilities .........................................................53 RAYMOND, James Writing for the Court ................................................................... 60 SHERMAN, Jeffrey D. Canadian Treasury Management, Fourth Edition........................5 Controllership Guide ......................................................................4 REED, Max Tax Guide for American Citizens in Canada, A.....................35, 47 SIGEN, Wayne Guide to Expense Management ...................................................5 RICHARDS, Gabrielle M.R. McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012 ............................................................................... 16 SINGH, Susan Canadian Benefits Administration Manual ................................39 Payroll Audit Toolkit ..................................................................... 41 RICHARDSON, Elinore J. Taxation of Financing Arrangements ........................................ 20 SORENSEN, Martin A.U. Taxation of Corporations, Partnerships and Trusts, 4th Edition................................................................................ 19 ROSSITER, Gary Business Legal Adviser .............................................................. 28 RUSSELL, Bruce Tax Hyperion™ - Electronic Newsletter ...................................... 21 STEVENS, David P. Charities Taxation, Policy and Practice ...................................... 44 S STILLABOWER, Linda Taxation of Canadian Business Expansion into the United States .............................................................38 SANDLER, Daniel Materials on Canadian Income Tax, 14th Edition....................... 14 T SARRA, Janis P. Annotated Bankruptcy and Insolvency Act, The 2014-2015 .... 65 Rescue! The Companies’ Creditors Arrangement Act, Second Edition .........................................................................67 TAB Products of Canada Limited FILELAW® (National) .....................................................................5 Records Retention: Statutes and Regulations ............................ 7 SCHWARTZ, Alan M. GAAR Interpreted: The General Anti-Avoidance Rule ............... 11 THAW, Mitchell Taxation of Mutual Fund Trusts and Corporations in Canada ..........................................................25 SCOTT, Linda Payroll FAQs 2014 ........................................................................42 TIMOKHOV, Vitaly Tax Advisor’s Guide to the Canada-U.S. Tax Treaty, The.......... 38 SEGUIN, Catherine I. Guide to Accounting for Not-For-Profit Organizations, Revised Edition .............................................. 44 TKACHENKO, Larissa V. Taxation of Financing Arrangements ........................................ 20 SHEPHERD, Nick A. Governance, Accountability, and Sustainable Development: A New Agenda for the 21st Century .........................................2 SHERMAN, David M. Canada GST Cases...................................................................... 30 Canada GST Service ................................................................... 29 Canada GST Service Commentary ............................................ 30 Canada GST Service Primary ..................................................... 30 Department of Finance Technical Notes: Income Tax, 26th Edition, 2014 .............................................. 10 GST & HST Case Notes................................................................32 GST & HST Times .........................................................................32 GST Memoranda, Bulletins, Policies & Info Sheets, 21st Edition, 2014 ................................................32 GST Partner ...................................................................................31 Lawyer’s Guide to Income Tax and GST/HST – 2014 Edition, The ......................................................................13 Loi du praticien – Loi de l’impôt sur le revenue 2015, 31e édition, La........................................ 14 Practitioner’s Goods and Services Tax Annotated with Harmonized Sales Tax 2014, 30th Edition ............................ 29 74 TOBIAS, Norman C. Taxation of Corporations, Partnerships and Trusts, 4th Edition................................................................................ 19 TREMBLAY, Isabelle Loi de Praticien - Loi sur l’administration fiscal 2014, 14e edition, Le ..........................................................................33 V VAIR, Peter W. GAAR Interpreted: The General Anti-Avoidance Rule ............... 11 VAN CAUWENBERGHE, Christine Wealth Planning Strategies for Canadians 2015 ...................... 54 VARADI, Miriam Merchants of Enterprise – Private Equity in Canada: The Colour and Controversy ...................................................67 VIDAL, Jean-Pierre Introduction à la fiscalité internationale au Canada 2014, 3e édition.................................................................................. 37 Introduction to International Tax in Canada, 2nd Edition .........36 VINCENT, François Transfer Pricing in Canada, 2013 Edition ...................................38 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Author Index VINER, Earl Guide to the Taxation of R&D Expenses ....................................25 W WALDRON, John Wealth Ed: Money Management for Ontario Teachers, 2nd Edition .............................................................................. 49 WERTSCHEK, Rosemarie McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012 ............................................................................... 16 WEST, Laura E. Charitable Giving in Canada .......................................................43 WHITE, Paula G. Financial Principles of Family Law ............................................ 54 WISE, Richard M. Guide to Canadian Business Valuations.................................... 64 WONG, Stephanie Taxation of Financing Arrangements ........................................ 20 Easy Online Ordering WORLD CUSTOMS ORGANIZATION COUNCIL Harmonized Tariff Schedule of Canada Explanatory Notes, The .................................................... 34, 36 X XILINAS, Angelos Canadian Customs Law .............................................................. 34 XILINAS, Katherine Canadian Customs Law ...............................................................34 Y YELLE, André Income Tax References / Références à la Loi de l’impôt sur le revenue ...................................................62 YIP, Kevin GAAR Interpreted: The General Anti-Avoidance Rule ............... 11 Did you know you can purchase Carswell products online? Simply visit www.carswell.com to access our secure order system. Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 75 Title Index A Accountants’ Liability in Canada ............................................... 28 Acquisition Value Cycle™: Creating Shareholder Value Through Strategic Acquisitions, The ........................ 1, 64 Administration of Income Tax 2014 ..............................................8 Annotated Bankruptcy and Insolvency Act, The 2014-2015 .... 65 Annotated Customs Act, The 2014 .............................................34 APFF Centre on Taxnet Pro™ ........................................................ x B Baird’s Practical Guide to the Companies’ Creditors Arrangement Act .................................................... 65 Bankruptcy, Insolvency and Family Law, 2nd Edition ................ 66 Bennett on Collections, 5th Edition........................................... 65 Boomers Retire – A Guide for Financial Advisors and their Clients, 4th Edition, The ..........................................47 Business Legal Adviser ............................................................... 28 Business Succession Guide, Third Edition ................................. 50 Business Transactions Guide.........................................................5 C Canada and Quebec Pension Plan and Employment Insurance Acts: Quick Reference – 2015 Edition ...................39 Canada GST Cases...................................................................... 30 Canada GST Service ................................................................... 29 Canada GST Service Commentary ............................................ 30 Canada GST Service Primary ..................................................... 30 Canada Income Tax Law and Policy .............................................8 Canada Tax Cases ..........................................................................8 Canada Tax Cases Index & Citator ................................................8 Canada Tax Manual .......................................................................8 Canada Tax Manual/Canada Income Tax Law and Policy Combo ..............................................................9 Canada Tax Words, Phrases & Rules/ Dictionnaire fiscal canadien .................................................... 61 Canada Valuation Service .......................................................... 64 Canada’s Tax Treaties 2011 ..................................................... 9, 35 Canadian Benefits Administration Manual ................................39 Canadian Credit and Collection Guide, 2nd Edition, The.........................................................................5 Canadian Customs Law ...............................................................34 Canadian Family Business Guide, The .........................................9 Canadian Federal Budget 2014 ....................................................9 Canadian Not-for-Profit News ....................................................43 Canadian Payroll Manual, The ........................................... xviii, 40 Canadian Payroll Reporter ........................................................ 40 Canadian Resource Taxation .......................................................24 Canadian Tax Compliance Guide for Registered Charities and Non-Profit Organizations ................................................43 Canadian Tax Research: A Practical Guide, 5th Edition............62 Canadian Taxation of Life Insurance, Seventh Edition ..............52 Canadian Taxpayer, The ................................................................9 Canadian Treasury Management, Fourth Edition........................5 Canadian Value-Added Taxation – A Practitioner’s Guide ...... 30 Canadians Resident Abroad 2015 ....................................... 35, 48 Capacity and Undue Influence ................................................... 49 Carswell Payroll Source™ ..................................................... xvi, 39 76 Carswell’s Benefits Guide ........................................................... 40 Carswell’s Pension Manager .......................................................42 Carswell’s Pension Manual.......................................................... 41 Centre de APFF, Le ........................................................................ x Centre de fiscalité des sociétés, Le .............................................. xi Centre de planification fiscale et successorale .......................... xii CFE/UFE Tax: A Guide to Understanding the Basics of Canadian Income Taxation, 4th Edition ................. 10 Charitable Giving in Canada .......................................................43 Charities Taxation, Policy and Practice ...................................... 44 Checkpoint® ................................................................................xvii Checkpoint® Catalyst..................................................................xvii Checkpoint® Estate Planning...................................................... 51 Checkpoint® Payroll .....................................................................39 Commercial Debt Collection in Canada: A Legal Handbook... 66 Compensation and Tax Strategies .................................................1 Compilation Engagements: A Guide .............................................1 Consolidated Customs Statutes and Regulations 2015 ...........34 Consolidated Ontario Estates Statutes and Regulations 2015 .....................................................................53 Controllership Guide ......................................................................4 Corporate and Practice Manual for Charities and Not-For-Profit Corporations ...................................................43 Corporate Finance and Canadian Law, 2nd Edition .....................1 Corporate Finance for Canadian Executives .................................1 Corporate Tax Centre on Taxnet Pro™ ....................................x, 26 Corporate Tax Return and Provisions Guide, 2015 Edition (T2) .........................................................10, 24, 45 Credit Solutions: Kershman on Advising Secured and Unsecured Creditors, 2nd Edition ......................................... 66 Crossing Borders: International Acquisitions and Related Tax Issues, 2nd Edition ............................................................35 Customs and Excise Centre......................................................... xii D Department of Finance Technical Notes: Income Tax, 26th Edition, 2014 ................................................ 10 Designing and Using Effective Analytical Procedures ................2 E Economic Substance and Tax Avoidance: An International Perspective.............................................10, 36 Estates&TrustsSource™ ............................................................... xv F Fiducie réputée de la Loi de l’impôt sur le revenu, La................ 11 FILELAW® (National) .....................................................................5 Financial Advisor’s Guide to Excellence – Becoming a World-Class Practitioner, The ........................... 50 Financial Principles of Family Law ............................................ 54 Fingertip Guide: Taxation and Financial Planning 2014, The .. 48 Fiscalité spécialisée, 28e édition, 2015 ......................................52 Fiscalité spécialisée/- Problèmes d’impôt solutionnés 28e édition, 2015 .....................................................................53 Foreign Investment in Canada ....................................................36 From Conflict to Trust: How Mutual Funds Manage Conflicts of Interest ...................................................................6 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 Title Index Fundamentals of Canadian Income Tax, 9th Edition, The ......... 11 Fundamentals of Canadian Income Tax, Volume I: Personal Tax .............................................................................. 11 G GAAR Interpreted: The General Anti-Avoidance Rule .................. 11 Governance, Accountability, and Sustainable Development: A New Agenda for the 21st Century ...........................................2 GST & Commodity Tax ..................................................................31 GST & HST Case Notes................................................................32 GST & HST Times .........................................................................32 GST Memoranda, Bulletins, Policies and Info Sheets, 21st Edition, 2014 .....................................................................32 GST Partner ...................................................................................31 GST Partner Basic .........................................................................31 GST Special Releases ...................................................................31 Guide de l’impôt des fiducies, Édition 2015 (T3) ................. 12, 46 Guide de l’impôt des particuliers, Année d’imposition 2014 (T1)............................................ 12, 45 Guide de l’impôt des sociétés, Édition 2015 ....................... 24, 46 Guide to Accounting for Not-For-Profit Organizations, Revised Edition ....................................................................... 44 Guide to Canadian Business Valuations.................................... 64 Guide to Estate & Trust Accounting............................................ 51 Guide to Expense Management ...................................................5 Guide to Personal Financial Planning ....................................... 49 Guide to Preparing Financial Statements ....................................2 Guide to Review and Compilation Engagements........................3 Guide to the Taxation of R&D Expenses ....................................25 H Harmonized Tariff Schedule of Canada, The ...................... 34, 36 Harmonized Tariff Schedule of Canada Explanatory Notes, The .................................................... 34, 36 I Impôts sur le revenue des particuliers et sociétés 31e édition, 2014-2015............................................................. 12 Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome I, 31e édition 2014-2015 ..............................................................13 Impôts sur le revenu des particuliers et des sociétés – Problèmes d’impôt solutionnés Tome II, 31e édition 2014-2015 ..............................................................13 Income Tax References / Références à la loi de l’impôt sur le revenu.............................................................................62 Income Tax Special Release Service ............................................13 Insight into Canadian Income Tax 2014-2015.............................13 Insight into Canadian Income Tax: Problems and Solutions Manual 2014-2015 ...................................................13 InsolvencySource™ .......................................................................xvi International Commercial Secured Transactions...................... 66 Introduction à la fiscalité internationale au Canada 2014, 3e édition.................................................................................. 37 Introduction to International Tax in Canada, 2nd Edition .........36 Introduction to Resource Taxation in Canada ............................25 L Lawyer’s Guide to Income Tax and GST/HST – 2014 Edition, The ...................................................................13 Loi du Praticien – Loi de l’impôt sur le revenue 2015, 31e édition, La .......................................................................... 14 Loi de Praticien - Loi sur l’administration fiscal 2014, 14e edition, Le ..........................................................................33 Loi du Praticien – Loi sur les impôts du Québec, 17e édition 2014 – Loi annotée, La ........................................ 55 Loi du Praticien – TPS-TVQ – 19e édition 2014 – Loi annotée, La ........................................................................32 M Manager’s Guide to International Tax ........................................ 37 Manuel de paie canadien ..........................................................xviii Manuel de paie du propriétaire/dirigeant – Québec ................ 41 Materials on Canadian Income Tax, 14th Edition....................... 14 McCarthy Tétrault’s Canada Tax Service .................................... 14 McCarthy Tétrault’s Canada Tax Service Depreciable Property Guide ......................................................................... 15 McCarthy Tétrault’s Canada Tax Service Foreign Affiliates Guide ........................................................................ 15 McCarthy Tétrault’s Canada Tax Service – Guide de référence rapide 2014 .......................................... 15 McCarthy Tétrault’s Canada Tax Service Quick Reference Guide, 2014 .............................................................................. 15 McCarthy Tétrault’s Canada Tax Service Tax Elections Guide 2012 ............................................................................... 16 Merchants of Enterprise – Private Equity in Canada: The Colour and Controversy ...................................................67 Migration to Canada 2015 ........................................................... 37 Miller Thomson on Estate Planning ......................................................54 O Ontario Workplace Insurance: Claims Management and Return to Work ................................................................ 40 Owner/Manager’s Payroll Manual, The .................................... 40 P Payroll Audit Toolkit ..................................................................... 41 Payroll FAQs 2014 ........................................................................42 Personal Tax Return Guide, 2014 Taxation Year .................. 16, 45 Portable Tax Court Practice, Act and Rules 2014 / Loi et Règles de procédure de la Cour canadienne de l’impôt ................................................................................ 59 Pound’s Tax Case Notes .............................................................. 16 Practical Guide to Ontario Estate Administration, Fifth Edition, The ........................................................................53 Practitioner’s Core Tax Library .................................................... 16 Practitioner’s Goods and Services Tax Annotated with Harmonized Sales Tax 2014, 30th Edition ................................. 29 Practitioner’s Guide to Ontario Corporate Tax 2010 .................. 58 Practitioner’s Guide to Retail Sales Tax and the Transition to Harmonized Sales Tax 2010 Edition.......... 33, 55 Practitioner’s Income Tax Act 2015, 47th Edition .......................17 Practitioner’s Ontario Taxes Annotated 2014 Fall Edition ....... 55 Principes de fiscalité : Affaires, placements, financement et situations personnelles – édition 2014 ...............................17 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 77 Title Index Principes de fiscalité : Affaires, placements, financement et situations personnelles – Problèmes et solutions, édition 2014 ..............................................................................17 Principles of Canadian Income Tax Law, 8th Edition ................ 18 Private Company: A Legal and Business Guide for Owners and Managers, Second Edition, The.........................................6 Provincial & Territorial Tax News................................................ 58 Provincial TaxPartner™ – Alberta, Northwest Territories and Nunavut ........................................................................... 56 Provincial TaxPartner™ – All Provinces ..................................... 56 Provincial TaxPartner™ – Atlantic Provinces............................. 56 Provincial TaxPartner™ – British Columbia and Yukon Territory .........................................................................57 Provincial TaxPartner™ – Manitoba and Saskatchewan ...........57 Provincial TaxPartner™ – Ontario ...............................................57 Provincial TaxPartner™ – Québec .............................................. 58 Q Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later, The ................................................63 R Recherche en fiscalité canadienne, 4e édition, La .............. 18, 63 Records and Information Management ....................................... 7 Records and Information Management Audit Toolkit ...................6 Records Retention: Statutes and Regulations ............................ 7 Règles d’équité en droit fiscal québécois et canadien, Les 27, 63 Rescue! The Companies’ Creditors Arrangement Act, Second Edition .........................................................................67 Responsabilité des administrateurs pour les déductions à la source, La ................................................27 S Sales Force Management in the Financial Services, 2nd Edition .............................................................................. 54 Solutions fiscales – Collection de l’APFF ................................... 18 Solutions fiscales – Impôt ........................................................... 18 Solutions fiscales – Taxes à la consommation ..........................33 Spécial Principes de fiscalité (UQAM) : Affaires, placements, financement et situations personnelles, Édition 2014 .......... 18 Stikeman Income Tax Act Annotated 2015, 57th Edition.......... 19 T Tax Advisor’s Guide to the Canada – U.S. Tax Treaty, The ........38 Tax Aspects of Litigation ............................................................ 59 Tax Court Practice ....................................................................... 59 Tax Evasion .................................................................................. 60 Tax Guide for American Citizens in Canada, A.....................35, 47 Tax Guide for Investment Advisors, 2015 Edition ..................... 49 Tax Hyperion™ - Electronic Newsletter ...................................... 21 Tax Planned Will Precedents, 4th Edition ..................................53 Tax Planning For You and Your Family 2015 ........................22, 47 Tax Times ......................................................................................22 Tax & Estate Planning Centre on Taxnet Pro .........................xi, 51 Taxation and Estate Planning ..................................................... 51 78 Taxation and Financing of Aboriginal Businesses in Canada, The .........................................................................26 Taxation at Death: A Practitioner’s Guide 2015 .........................52 Taxation of Canadian Business Expansion into the United States .............................................................38 Taxation of Canadian Mining ......................................................25 Taxation of Corporate Finance .................................................... 19 Taxation of Corporate Reorganizations, 2nd Edition ................ 19 Taxation of Corporations, Partnerships and Trusts, 4th Edition................................................................................ 19 Taxation of Farmers and Fishermen ...........................................26 Taxation of Financing Arrangements ........................................ 20 Taxation of Foreign Affiliates ......................................................38 Taxation of Mutual Fund Trusts and Corporations in Canada .................................................................................25 Taxation of Real Estate in Canada..............................................26 Taxation of Trusts and Estates: A Practitioner’s Guide 2015 ................................................... 50 Taxation, Valuation and Investment Strategies in Volatile Markets ...................................................................... 64 Taxes, Health & Disabilities .........................................................53 Taxnet Pro™ .............................................................................vii, 61 TaxPartner™ ................................................................................ 20 TaxPartner™ Basic........................................................................ 21 TaxPartner™ Basic+ ..................................................................... 21 Thomson Reuters ProView™ ...................................................... xiii Transfer Pricing in Canada, 2013 Edition ...................................38 Trust Tax Return Guide, 2015 Edition (T3) .......................... 22, 46 U UFE Case Writing, A Guide to Essential Case Writing Skills for the Uniform Evaluation .....................23 V Valuing a Business in Volatile Markets ...................................... 65 Vous, votre famille et le fisc 2015 ........................................ 23, 48 W Wealth Ed: Money Management for Ontario Teachers, 2nd Edition .............................................................................. 49 Wealth Planning Strategies for Canadians 2015 ...................... 54 What Directors Need to Know: Corporate Governance ............ 28 When I Die: Financial Planning for Life and Death, 2015 ........ 50 World Insolvency Systems: A Comparative Study .....................67 Writing for the Court ................................................................... 60 X XYZ Model Financial Accounts: Preparing Financial Statements Under IFRS and Canadian Accounting Standards 2012 ..........................................................................3 XYZ Model Financial Accounts Workbook 2012 ..........................3 Stay current – visit www.carswell.com or call 416-609-3800 or 1-800-387-5164 VISIT US ONLINE AT CARSWELL.COM Visit carswell.com to see our current, comprehensive collection of law, tax, accounting, HR and compliance information solutions. 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